You must now create a management reporting workbook, which will include quarterly basic financial statements $($Trial Balance, Balance Sheet, Profit$/$Loss$,$ etc.$).$ You will need to utilize the data in the Excel file to create the reports. $($Note that the data is summarized by debit$/$credit accounts within each quarter$/$reporting period.$)2.$ Create a normalized database of the quarterly transaction summary by identifying repeating fields, creating the appropriate tables $($worksheets$),$ and appropriate primary and foreign keys. a$.$ Create a Chart of Accounts Table, and name it $$COA$.$ i$.$ Create a copy of the $$Imported$$ worksheet. Rename it COA. ii$.$ Eliminate the columns which do not pertain to a chart of accounts. Which field will be the primary key? Make it the first column of the COA worksheet. iii. Eliminate duplicate entries, then sort the remaining entries. b$.$ Create a Transactions Table, and name it $$TRANS$,$ eliminating repeating fields which are now stored in the Chart of Accounts Table. i$.$ Create a copy of the $$Imported$$ worksheet. Rename it TRANS. ii$.$ Eliminate the columns which are stored in the COA, except the primary key. c$.$ Create a single reporting database$/$worksheet$,$ given the chart of accounts and the newly created transaction table. $($Hint: This will look almost identical to the original imported worksheet, except for the lookup formulas, and the new account description field.$)$ i$.$ Utilize the relationship between the accounts in the $$Trans$$ table to the chart of accounts, using the VLOOKUP function. This will be raw source information for report Pivot Tables, so be sure to include detail account information, such as account name, type, etc. ii$.$ Create a new field called $$Acct$\_$Desc$$ which will contain the account code and description, separated by a hyphen, for example $101$ Cash on Hand$,$ which you will use in the upcoming reports. d$.$ Change the name of account number $101$ from $$Cash on Hand$$ to $$Cash$$ in the COA worksheet. Did it also change the new account description in the $$TRANS$$ table?