Revenue Cyle:

Sue$$s Gallery sells original paintings by local artists. All sales occur in the store. Sometimes customers purchase more than one painting. Individual customers must pay for purchases in full at the time of sale. Corporate customers, such as hotels, however, may pay in installments if they purchase more than $10$ paintings. Although Sue$$s Gallery has several bank accounts, all sales monies are deposited intact into the main checking account.

Expenditure Cycle:

Sue$$s Gallery only purchases finished paintings $($it never commissions artists$).$ It pays each artist $50\%$ of the agreed price at the time of purchase, and the remainder after the painting is sold. All purchases are paid by check from Sue$$s main checking account.

Required:

a$.$ Please draw an integrated REA diagram of both cycles.

b$.$ Develop a set of tables to implement the integrated REA diagram you developed Specify a primary key for each table, suggest at least one other $($non$-$key$)$ attribute, and foreign keys.