(Expenditure Cycle) Create a Rea Data Model

Purchase orders are made with vendors by a purchasing clerk at Upscale, Inc. If all items on the purchase order are not in stock at the vendor, some vendors send partial shipments and then ship the remaining order when items become available. A shipping clerk inspects items upon receipt from the vendor and forwards them to the appropriate department.

Once an invoice from the vendor has been approved for payment, a cash disbursements clerk sends a check to the vendor. Vendors offer credit to Upscale where they can pay the invoice within 30 days of receipt. Some vendors also send monthly statements, where all purchases for a month are paid with one payment.

Using the information provided for Upscale, Inc. prepare an REA Data Model for the Expenditure Cycle, including cardinalities.