ABC Company sells original manuscripts of Broadway plays. ABC pays for all its
purchases in full with one check. It allows customers to make installment payments
on sales that exceed $33,000. However, a customer cannot make another purchase
until all prior purchases have been paid for. The REA diagram for ABC company
depicts seven Employee entities, each labeled for the role played by that type of
employee (e.g., cashier, salesperson, shipping clerk, accountant, etc.). The REA
diagram also contains two resource entities (Inventory and Cash) and the following
events: Purchases, Disburse Cash, Sales, and Receive Cash. The REA diagram also
contains two instances of the Customer entity and three instances of the Supplier
entity. Implementing the integrated REA diagram for the revenue and expenditure
cycles of the ABC company in a relational database requires how many tables?
a. 5
b. 7
c. 9
d. 15
e. 18