Classify the following as tasks performed by either: 

TPS—transaction processing system 

FRS—financial reporting system 

MRS—management reporting system 

a. Preparation of balance sheet

b. Capture customer sales order

c. Preparation of variance reports

d. Preparation of budgets

e. Purchase order preparation

f. Summary of inventory purchases by vendor

g . Preparation of comparative sales report by division

h. Preparation of cash disbursements to vendors

i. Annual report preparation

j. Customer billing process

k. Cost-volume-profit analysis