. BB's retailer customers place orders for one of two deliveries in season: (1) early spring (April) and (2) early summer (May/June). BBB records information on its retailers before they place any orders. Upon receipt of finished goods from their manufacturer in April and May, BBB ships products to retailers. Retailers' payments are due 30 days after shipment and include shipping costs. Some retailers pay late. Some take advantage of the prompt payment discounts. BBB Finished Goods Inventory BBB tracks its inventory by catalog number (catalog). Each product is identified by color code, use (e.g., tops or bottoms), and type (e.g., the specific design of the piece). The color codes reflect the color and fabric design options, and they can change each year. At the beginning of the season, the quantity on hand of each item is zero. The quantity on hand increases when BBB gets deliveries from its manufacturer (outside the scope of this case) and decreases as it ships the products to the retailers to fill orders. BBB Shipments BBB makes one shipment for each retailer order and records revenue when the products are shipped. Warehouse employees prepare the shipments. All shipments are made under BBB's contract with a shipping company. BBB charges customers for the cost of the ship- ment, so the amount due from the retailers depends on the wholesale price of each item, the quantity shipped, and the shipping cost for the shipment. Payments to the shipping company are outside the scope of this case. BBB Cash Receipts Retailer customers send payment by check according to the payment terms (BBB standard payment terms are 2% 10 days net 30). The payment from the retailer customer always applies to only one order, but sometimes the retailers send multiple checks for that order. A BBB employee (accounts receivable) logs cash receipts from retailers. At the end of the day, the cash receipts are deposited intact into one bank account (BBB's main account). Each cash receipt is tracked by unique sequential cash receipt number. Part 1: Create an REA Diagram for SportyPants Revenue Cycle Scenario as Presented including cardinalities Resources Events Agents Q.M Accept Sales Order Pick Goods Ship Goods & Bill Receive Payment Retail Customer 1,1