Write an account receivable program in java

Account record sez:

Createdata.java

Assignment 2- File Matching Write a simple file matching account receivable program using object serialization. Modify the Account class as needed. Use package name filematch package yourinitials There should be a master file (eg: oldmaster.ser containing details about each account. As transactions occur, data is entered into a transaction file (Eg: trans ser) Your program should mimic a file matching process that occurs at the end of a business tenm period, where these transactions from the transaction file are applied to the old master file and it gets rewritten as a new master file (eg newmaster.ser") Attached are sample data for the master file and the transaction file. Master File Balance Account Number 100 Alan Jones 300 Mary Smith 27.19 500 Sam Sharp 0.00 1700 14.22 Suzy Green Transaction File Account Number Transaction Amount (-ve values indicate payments) 27.14 100 300 62.11 300 0,00 100.56 400 Use the account number on each file as the record key for matching purposes. Assume that each file is a sequential file where records are stored in increasing account number order