please post C++ code

PROJECT DESCRIPTION: Write a program that will input data from three input text files then compile data, calculate, and store results in a single output text file. Specifically, your program should input from first.txt, last.txt, and salesrate.txt, then output results to an output file in the format of LastFirst_p3.txt. So, my output file would be JenkinsJanet_p3.txt. The file first.txt will contain the number of items to be contained in each file, followed by that many first names. The file last.txt will contain the proper number of last names. The file salesrate.txt will contain the amount of sales and a commission rate for each of the first and last names. The information in each file will be ordered in a corresponding manner. The output file should contain the following information for each line of information in the files. Note: first.txt has one extra line that contains the line count to follow