Cornick, Inc. sells office products to businesses in the eastern region of the United States. Each month, the IT division at Cornick prints monthly statementsa nd sends them to the accounts receivable departments, where a clerk e-mails them to the customers. Cornick's customers mail their payments back to Cornick, where a clerk in AR batches the checks and sends them to the cashier. The AR clerk then uses the payment stub to enter the payments into the computer, where the AR master data are updated to record the payment.

a. Use the above narrative, to prepare a table of entities and activities.

b. Use the table of entities and activities listed in (a) to construct a context diagram, physical data flow diagram and logical data flow diagram.