Refer to the level 0 DFD shown in Figure. Draw a lower-level DFD for each of the following processes shown in Figure. Make sure that each lower- level DFD is balanced with its parent.

a. Process 3.0— Record adjustments

b. Process 4.0— Prepare businessreports

Budgeting department Various business event Various Finalized budget processesupdates Validate business Budget and actual results updates business event updates 5.0 Record budget Manageria reporting department 2.0 Post event data General ledger master data 6.0 Close 3.0 Record adjust- ments 4.0 Prepare business reports Adjusting entry journal vouchers GAAP-based financial statements NOTES: a Feeder systems include those from application Chapters 10-15 plus the treasurer b Transaction updates include those Treasurer discussed in the other application chapters plus investing transaction and financing transaction updates from the treasurer Controller users