Bentley Balloons Is an Enterprise That Specializes in Providing Helium

Bentley Balloons is an enterprise that specializes in providing helium filled balloons for customers' special occasions. They only sell balloons in large quantities; for example they provide balloons to large corporations who are having celebrations, or to department stores that want to advertise a special sale with the help of some balloons (they even have some balloons that say "Clearance Sale" on them); or to circuses or carnivals that intend to re-sell the balloons. Bentley acquires the balloons, or helium tanks, ribbons, and weights in bulk from various suppliers. Bentley's inventory clerks identify the need for those items and request the purchasing department to get them, and often the inventory clerks identify a particular vendor from whom they want purchasing to place the order (this does not obligate the purchasing department to do so, but they will need to track the information). Some requisitions are rejected by purchasing agents and are never filled. Others are approved and purchase orders are prepared and sent to vendors for the requested goods. Some purchase orders are rejected by vendors and are never filled. Others are accepted and the goods are sent by the vendors and received by Bentley's receiving clerks. Once goods are received, one of Bentley's accounting clerks issues an electronic payment to the corresponding vendor from one of its checking accounts. To meet demand, Bentley's production supervisors perform the scheduling of production jobs, the scheduling consists of ordering production (documented by production orders) and requisitioning materials (documented by materials requisitions). No equipment is needed, when new helium tanks are delivered by vendors, they take back the empty helium tanks. Production supervisors receive materials into production and oversee the production employees who perform the work in the production jobs. Bentley sees no need to track specific labor operations with respect to the production of the helium-filled balloons, as it is a very simple process.
On the next page is a cycle-level REA diagram that is intended to represent the materials acquisition and conversion (manufacturing) cycles. Your task is to identify errors in this diagram. The types of errors you should consider include missing entities, missing relationships, extra entities, and extra relationships (i.e., entities or relationships that are either nonsense or don't belong to the represented cycles). List the errors on the following page. Do NOT worry about cardinalities or attributes for this problem!
REA model for Bentley's Balloons
List the errors you identified from Bentley Balloons' materials acquisition and conversion cycle model below. The number of blanks available does not correspond to the number of actual errors. Use only as many as you need to use, and add blanks if necessary.
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