Universal Containers (UC) stores basic employee information in a custom employee object (OWD –Public Read Only). There are few sensitive fields that need restricted access (Salary, grade level, last performance rating). Other than field level security, what other options are available to make these accessible to the Human Resource team?A. Create a custom new object with private OWD and Lookup relationship to Employee to store new restricted information. B. There are no other options besides using field level security. C. Change OWD of employee custom object to Private and Lookup self-relationship to store only new restricted information. D. Option 4Create a new custom object controlled by parent and Master-Detail relationship to Employee to store new restricted information.

Listed below are several transactions that took place during the first two years of operations for the law firm of pete, pete, and roy.year 1 year 2amounts billed to clients for services rendered $ 170,000 $ 220,000 cash collected from clients 160,000 190,000 cash disbursements salaries paid to employees for services rendered during the year 90,000 100,000 utilities 30,000 40,000 purchase of insurance policy 60,000 0 in addition, you learn that the company incurred utility costs of $35,000 in year 1, that there were no liabilities at the end of year 2, no anticipated bad debts on receivables, and that the insurance policy covers a three-year period.required: 1. & 3. calculate the net operating cash flow for years 1 and 2 and determine the amount of receivables from clients that the company would show in its year 1 and year 2 balance sheets prepared according to the accrual accounting model.2. prepare an income statement for each year according to the accrual accounting model.