Catch-22 Farm Technology was founded just after the last war, and it is owned and operated by Milo Minderbinder. Milo contracts with farmers at different times throughout the year to spray their fields from the air with various types of pesticides.

Due to restrictions on the use of pesticides and other government regulations, Catch-22 Farm Technology decided to branch out from crop dusting services into individual counseling sessions for farmers. Along with the change, Milo changed the name of his business to C22FT. C22FT provides three different types of counseling sessions:

1. The Bug Alert or BA sessions.

2. The Information for Competitive Farm Advantage (and Value Chain analysis) or ICFA-VCA sessions.

3. The Parasite Paranoia Guidance or PPG sessions.

BA sessions last 2 hours for a base cost of $400. ICFA sessions last 16 hours (24 with the full value chain analysis) and have a base cost of $1600. The PPG lasts 8 hours and costs $1000 and up.

Each counseling session has a unique number and may include multiple experts working with one farmer. The total expert charge for each session is computed by multiplying each experts time by his/her hourly rate. The charge for each expert is then summed and added to the base rate to get the total session charge that the farmer pays.

The Farmers pay separately for each session within 3 days after the session is held. They attach their checks or money orders to preprinted copies of the C22FT remittance advice form (attached to the C22FT invoice). C22FT cashiers handle the cash receipts and make deposits daily. The cashiers are paid based on an hourly wage rate, but the experts are paid monthly salaries.

C22FT tracks each farmer-customer with a unique identification number, and they also assign each farmer to groups for marketing and personal service purposes. Employees and farmer-customers are usually entered into the database before any specific transactions take place.

Prepare an REA diagram with cardinalities and corresponding tables using the attributes.

C22FT Counseling Attributes:

1. session type name
2. cash account#
3. cashier name
4. group identification#
5. individual accounts receivable
6. farmer name
7. expert hourly charge rate
8. expert employee#
9. session#
10. session date
11. expert monthly salary
12. expert time on a session
13. total session cost
14. expected session length
15. group sales
16. cashier employee#
17. cashier hourly wage
18. group advertising expenditures
19. cash receipt amount
20. remittance advice#
21. type name for this session
22. session base rate
23. farmer ID#
24. total experts charge this session
25. account balance