Identify the first step in transforming a data model into a relational database design
A) representing the data relationships
B) normalizing the data and files
C) creating foreign keys
D) creating a table for each entity
D
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A) Retailing B) Wholesaling C) Procurement D) Promoting E) Warehousing
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A debit to Sales Returns and Allowances and a credit to Accounts Receivable:
A. Is recorded when a customer takes a discount. B. Reflects a decrease in amount due to a supplier. C. Recognizes that a customer returned merchandise and/or received an allowance. D. Reflects an increase in amount due from a customer. E. Records the cost side of a sales return.