Stillwater Antiques buys and sells one-of-a-kind antiques of all kinds (for example, furniture, jewelry, china, and clothing). Each item is uniquely identified by an item number and is also characterized by a description, asking price, condition, and open-ended comments. Stillwater works with many different individuals, called clients, who sell items to and buy items from the store. Some clients only sell items to Stillwater, some only buy items, and some others both sell and buy. A client is identified by a client number and is also described by a client name and client address. When Stillwater sells an item in stock to a client, the owners want to record the commission paid, the actual selling price, sales tax (tax of zero indicates a tax exempt sale), and date sold. When Stillwater buys an item from a client, the owners want to record the purchase cost, date purchased, and condition at time of purchase.