Use the following summary of the Revenue cycle for Smetz Tire Co. to prepare an REA Data Model for the Revenue Cycle, including cardinalities using LucidChart. ALSO, create the appropriate table structures which would be implemented in a relational database for this model.

Smetz Tire Co. serves individual and corporate customers by selling tires, installation and brake repair services. All customers schedule appointments for tire installations and/or brake repair services with a customer service representative who sets up the appointment. The tire installations and/or brake repair services are completed by one of the tire/brake services professional. Individual customers pay for sales and services when the customer comes in at their scheduled appointment time. Corporate customer sales are made on account and corporate customers receive a statement each month for all sales and services during the month. Payment from corporate customers is due within 30 days of the date of the statement. All customer cash receipts are handled by a cash receipts clerk.