develop a Python $3$ program that reads data from a file, processes it$,$ and writes

the results to a new file. The program should implement control flow, loops, functions, and classes to manipulate data stored in lists and dictionaries. You are also required to use modules to handle file input and output.Test the program using the provided test data and ensure that the output matches the expected

output.

$3.$ Submit your Python $3$ program, along with a report that documents your program design,

implementation, and testing.

$4.$ Ensure that your report includes the following:

a$)$ Explanation of the algorithm used in the program.

b$)$ Discussion of coding best practices used in the program.

c$)$ Explanation of any issues encountered during development and how they were resolved.

d$)$ Any other relevant information. also provide pseudo and flow chart of the code