Prepare a program flowchart for the following application. This application calculates straight-line depreciation for a file of fixed assets. The fixed-asset file consists of the fol-lowing record types:

a. A header record, which contains the file ID number and a hash total of all the record ID (key) values.

b. A record for each fixed asset. Each record contains the following fields: ID number, a location code, original cost, useful life in months, depreciation taken to date, and salvage value.

The program should read each fixed-asset record, compute the amount of depreciation for the year (12 months), update the necessary fields, and write the updated record. End-of-job processing should print the number of assets processed, print the total depreciation computed, and verify the hash total for this run.