i want to know how many entities are there? and also is law firm an entity?

This firm assists two types of customers; the business people and the public. They are three partners who specialize in different types of legal cases. Their office is in Dubai and has branches in all emirates of the UAE. Each branch is administered by an office administer has this attributes Branch Code, Contact Name, Title, Contact Number, City, Email, Physical Address, Employee Number, Case Number. They employ two office administrators and two assistant staff (cleaning and tea making) in the Pretoria office and one office administrator and one assistant staff at each branch. Their prices differ according to the complexity of the case they ve to handle and the type of client they are servicing. All employees have these attributes: Employee ID. Surname, Names, Gender, IDNo, Address, Cellphone, Hiredate and Salary. Each administrator will be allocated a docket or more. Each of the employee has a single banking account were the firm deposit the employee's salary. All public customers have Customer Number. Surname, Names, Gender, IDNo, Business Name, Work Phone, Cellphone and Email. Each client can open a docket or more with these attributes Case Number. Date Opened, Description, Cost, Verdict, Balance and Branch Code, Empioyee Number. Customer No. Each client's docket(s) can be moved from one administrator to another at the discreet of the firm's partners. A client can have a file at any nearest branch of which the case has been opened. They(clients) have to their accounts by cash, stop orders or internet transfer. Except when they pay at the offices the other payments must be verified by faxing the copy of the receipt to the head office. The fees collected from client are counted as of one firm than as of each individual