Develop a set of tables to implement the integrated REA diagram. Specify a primary key for each table, and suggest at least one other attribute that should be included in each table.

REA Diagram: Flags Item Processes Inventory OOrder Product H Purchasing Clerk Receives Causes Ships Supplier Increases O- Receive Product Prepares Receiving Duality Receives Supplier Decreases Processes ODisburse Cash Disbursement Clerk Cash