The Foxx Company is designing a standard postings file to be used in the editing of transactions to be posted to the general ledger. The file (relation) as designed has the following format:
<IPGM>STANDARD-ENTRIES (CODE#, DESCRIPTION, DR-or-CR,
ACCOUNT#, ACCOUNT-NAME)</IPGM>
Is this relation a flat file? If not, how would you normalize this relation?
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