Create an ER model for each of the following descriptions:

(a) Each company operates four departments, and each department belongs to one company.
(b) Each department in part (a) employs one or more employees, and each employee works for one department.
(c) Each of the employees in part (b) may or may not have one or more dependants, and each dependant belongs to one employee.
(d) Each employee in part (c) may or may not have an employment history.
(e) Represent all the ER diagrams described in (a), (b), (c), and (d) as a single ER diagram.

Listed below are several transactions that took place during the first two years of operations for the law firm of pete, pete, and roy. year 1 year 2amounts billed to clients for services rendered $ 170,000 $ 220,000 cash collected from clients 160,000 190,000 cash disbursements salaries paid to employees for services rendered during the year 90,000 100,000 utilities 30,000 40,000 purchase of insurance policy 60,000 0 in addition, you learn that the company incurred utility costs of $35,000 in year 1, that there were no liabilities at the end of year 2, no anticipated bad debts on receivables, and that the insurance policy covers a three-year period. required: 1. & 3. calculate the net operating cash flow for years 1 and 2 and determine the amount of receivables from clients that the company would show in its year 1 and year 2 balance sheets prepared according to the accrual accounting model.2. prepare an income statement for each year according to the accrual accounting model.