The company is a payroll service provider company.
The company receives a request from the customer on their payroll service. It offers the contract and after the acceptance of the contract, the customer signs the contract. The payroll system is therefore installed and training on the system is offered to the payroll system users. After the training the customer pays the payroll service provider company for the service.
THE REA MODEL
The two related events are installing the payroll system and training the payroll clerk who is the user of the payroll system.