a) Muffin’s is a small coffee shop located at the local shopping mall. Muffin serves walk-in customers only. The shop carries 05 flavors of coffee. A)Customers can buy cappuccino, latte, mocha, flat white, iced coffee and range of muffins and cakes. When a customer pays for an individual purchase, a sales transaction usually includes just one item. When a customer pays for a family or group purchase, however, a single sales transaction includes many different items. All sales must be paid for at the time the order is served. Muffin’s maintains several banking accounts but deposits all sales receipts into its main checking account. Draw a REA Diagram for the Muffin’s revenue cycle.

b) The owner of Muffin attended a business development seminar, and heard the speaker saying, “E-commerce is increasing business sales to manifolds”. Caught by these remarks she asked you to advise her about the different types of e-commerce models and the advantages of using e-commerce over brick-and-mortar business model."