This is the final B$-$tree after inserting $31,99,43$ into B$-$tree with $40,17,32,20.($b$).$ Given the following B$+-$tree of order p$=3($and p$-$leaf of $2),$ which has already inserted into it the values $40,17,32,20,$ you are required to insert into it$,$ the sequence of ids $31,99,43$ and show: $($i$)$ the steps for inserting the given sequence of unique ids for some database records of a relation into the B$+-$tree, and $($ii$)$ the final B$+-$tree index structure of order p$=3($or with maximum of $3$ pointers$)$ after the insertions. B$+-$tree is used for speeding up retrieval of records from their primary data file stored on disk. Show the steps through arriving at your final tree before giving your final tree