Why does Figure 4 show only one cash resource entity if Freds Train Shop uses a general operating checking account for purchases of inventory, supplies, and operating expenses such as rent but also uses a separate imprest checking account for payroll?

Figure 4 is the image below: Integrated REA Diagram for Fred's train shop

Take a look at Figure 4 and Table 1. Why do the Inventory, Cash, Customers, and Suppliers agent & resource tables all have an attribute that contains data about the balance at the beginning of the current fiscal period?

Suppliers * Order Inventory Take Customer >O Order + Customer Employees Inventory Employee (Salesperson) Receive Inventory Sales Customer Supplier Employee (Cashier) # Disburse Cash Cash + Receive Cash # Employee (Cashier) Employees las Payee) * Time Worked Employee Time Employee H (Supervisor) TABLE 1 Table Names and Attribute Placement for Figure 4 TABLES Order Inventory PRIMARY KEY Purchase order number Receiving report number Receive Inventory Disburse Cash Check number Take Customer Order Sales order number Sales Invoice number Receive Cash Remittance number ATTRIBUTES FOREIGN KEYS OTHER ATTRIBUTES Supplier number, employee Date, time, reason number Supplier number, employee Date, time, remarks, vendor invoice number, purchase order number number, check number Supplier number, employee Amount, description, date number (payee), employee number (signer), account number Customer number, employee Date, time, special remarks number Customer number, employee Date, time, invoice sent (Y/N) number, sales order number Customer number, employee Date, time, method of payment number, account number Employee number, supervisor Date, time in, time out number, paycheck number Description, list price, standard cost, beginning quantity-on-hand, beginning quantity-available, reorder quantity, reorder point Beginning-balance, type of account Name, date hired, date of birth, pay rate, job title Name, address, a beginning account balance, credit limit Name, address," beginning account balance, performance rating Quantity ordered, actual unit cost Time Worked Timecard number Product number Inventory Cash Employees Account number Employee number Customers Customer number Suppliers Order Inventory Inventory Receive Inventory, Inventory Take Customer Order-Inventory Sales-Inventory Supplier number Purchase order number, product number Receiving report number, product number Sales order number, product number Invoice number, product number Invoice number, remit- tance number Quantity received, condition Quantity ordered Quantity sold, actual sale price Amount applied to invoice Sales-Receive Cash