You are a new accounting graduate, and this is vour first week as a new hire at a large CPA firm in Aflanta This week bidedicated to orientation and training for new emplovees. Your next training session is about the fundarnentals of srstems decigriand databses. The senior partner conducting this session is M. Karen Kennedy, She walls into the room, and introductions follow. She explalns that ewery one of you will be deating with databases throughout vour careers at the hrm, reteardless of area of specialization The new hires in this setssion. ad accounting eraduates except one from information whtens, huwe a wider rane of exposure to groceeding and she also wants to pcesent a challenge to the new flires to tent their critical thinking skils. She provides everyone with a simple general journal with three entries. She sars. This is not a te sea predect, so each of wou mat come up with vour own input for the class discussion after the hreak. I wil give rou hints on how tg proceed by providine vai with the business rules -a topic we past discussed:" ML. Kervedy provides you with the fodowing business rules for this stoge of the analybi - The joumal entry number will recet to 1 at the beginning of the next fincal year. - For each journal entry cesulting trom an accounting transaction, the fotal of the debits must equal the fotaf of the credits - The account number from the chart of accounts can t be uned more than once for a singes journat entry. Break down the data into logirat smaller, more nanageshle units to simplify the orgariraticn of data for relational database - No attribute in a columin must be dependent on only a portion of the unique identifer for a row. Each attribute must be dependent on the entire identifier in your new tables. The value of an attribute cannot be deduced from the valur of another attribute. Hint: Collapse two columns into one to resolve this issue. Poyment of imvice (a) Question 5 of 8 eTextbook and Media Dreak down the data into kogical, snalier, more manageable units to simplify the organitation of data for relationaldatabyse purpeses. Do this by dividing your Table 1 into three tables (Tables A. B. and C). assumine the following additional tusiness ruleac - No attribute in a colums must be dependent onowy a oortion of theunsuc identifier for a row. Each astributemunt be dependent on the entire identifier in your new tables. - The value of ariattrilivete cannot be deduced from the value of another ateribute itht Collope two cohamm inte one to resolve this issue. Prepare table A