Dan Tragg insists on using only the highest quality blanks in the manufacturing of his surfboards. Traggs uses a list of approved vendors with whom they have established a good relationship over the years. The blanks are purchased when a production supervisor recognizes a need for inventory. The supervisor goes to his or her terminal and completes a Purchase Order Form online. This is done by selecting the vendor, the inventory item, and the amounts to be ordered. The order can be for one type of blank or for several types. The Purchase Order Form is reviewed by a Purchasing Agent. If it is approved, a Purchase Order Report is prepared, printed, and mailed to the selected vendor. The goods are received and counted by the Receiving Clerk. The Receiving Clerk enters the date, the PO number, and the Vendors Invoice Number in the top portion of the form. In addition, the Clerk must enter the Inventory ID number and the quantity received in the form. If the order is in agreement with the Purchase Order, it is scheduled for payment. Traggs sometimes pays for more than one invoice (a receipt of inventory) with each check (cash disbursement). In addition, on occasion, they have placed very large orders and have paid for those orders in installments. You will apply the REA Model and use Microsoft Access software to complete the case analysis of the expenditure cycle described above.

1. Identify the resources, events, and agents

2. Draw E-R diagrams that illustrate the relationships between these items. In case you need additional assumptions, please make it clear in writing.

3. Identify tables that you would need to create a working database. For each table, please include the following information: table name, primary keys, foreign keys, and other attributes. Your tables should be consistent with the E-R diagram you created in part 2.