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Imagine that you work for a consulting firm that offers information technology and database services. Part of its core services is to optimize and offer streamline solutions for efficiency. In this scenario, your firm has been awarded a contract to implement a new personnel system for a government agency. This government agency has requested an optimized data repository for its system which will enable the management staff to perform essential human resources (HR) duties along with the capability to produce ad hoc reporting features for various departments. They look forward to holding data that will allow them to perform HR core functions such as hiring, promotions, policy enforcement, benefits management, and training. Using this scenario, write a three to four (3-4) page paper in which you: 1. Determine the steps in the development of an effective Entity Relationship Model (ERM) Diagram and determine the possible iterative steps / factors that one must consider in this process with consideration of the HR core functions and responsibilities of the client. 2. Analyze the risks that can occur if any of the developmental or iterative steps of creating an ERM Diagram are not performed. 3. Select and rank at least five (5) entities that would be required for the development of the data repositories. 4. Specify the components that would be required to hold time-variant data for policy enforcement and training management. 5. Diagram a possible 1:M solution that will hold salary history data, job history, and training history for each employee through the use of graphical tools in Microsoft Word or Visio, or an open source alternative such as Dia. Note: The graphically depicted solution is not included in the required page length.

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Red Bank Enterprises was involved in the following transactions 3. Notes payable. Red Bank Enterprises was involved in the following transactions during the fiscal year ending October 31: 2-Aug: Borrowed $55,000 from the Bank of Kingsville by signing a 90-day, 12% note. 20-Aug: Issued a $50,000 note to Harris Motors for the purchase of a $50,000 delivery truck. The note is due in 180 days and carries a 12% interest rate. 10-Sep: Purchased merchandise from Pans Enterprises in the amount of $15,000. Issued a 30-day, 12% note in settlement of the balance owed. 11-Sep: Issued a $60,000 note to Datatex Equipment in settlement of an overdue account payable of the same amount. The note is due in 30 days and carries a 14% interest 10-Oct: The note to Pans Enterprises was paid in full. 11-Oct: The note to Datatex Equipment was paid in full. 30-Oct: Paid note to Bank of Kingsville. Assume the Accounts Payable account totals $203,600 on this date. Instructions a. Prepare journal entries to record the transactions. b. Prepare adjusting entries on December 31 to record accrued interest. (Daily interest is calculated utilizing the 360 day method). c. Prepare the Current Liability section of Red Bank's balance sheet as of December 31. Assume that the Accounts Payable account totals $203,600 on this date.

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