Asset acquisition begins when the department manager recognizes the need to obtain or replace an existing fixed asset. The manager prepares two copies of a purchase requisition; one is filed in the department, and one is sent to the purchasing department. The purchas-ing department uses the purchase requisition to prepare three copies of a purchase order. One copy of the purchase order is sent to the supplier, another copy is sent to the accounts payable department, and the third copy is filedin the purchasing department. The receiving department receives the assets and packing slip from the vendor and prepares a receiving report. One copy of the receiving report is sent to accounts payable, one is sent to the depart-ment manager, and one is sent to the inventory department clerk and used to update the inven-tory records.The accounts payable clerk receives the invoice, which she compares to the purchaseorder and receiving report. The AP clerk inputs the information into the computer terminal, posts the liability, updates the pur-chase journal, and prints out hard copies of a journal voucher and cash disbursement voucher. The journal voucher is sent to the general ledger department, and the cash dis-bursements voucher and the suppliers invoice are sent to the cash disbursements department. The purchase order and the receiving report are filed in accounts payable. The cash dis-bursements clerk prepares and posts a check to the check register using the information from the suppliers invoice and the cash dis-bursements voucher, and prints a hard copy of the check, which is sent to the vendor. The cash disbursements voucher is sent on to the general ledger department.The department manager also handles asset maintenance and asset disposal. The man-ager adjusts the fixed asset inventory subsidiary account balances as the assets depreciate over time. When an asset has reached the end of its useful life, a disposal report is prepared. The department manager sends an asset status sum-mary to the general ledger. The general ledger department clerk reconciles the cash disburse-ments voucher, the journal voucher, and the asset status summary and posts to the general ledger accounts.

Required:

a. Prepare the REA model of the fixed asset procedures. b. Show the cardinalities for all associations. c. List the tables, keys, and attributes needed to implement this model in a relational database