You have been hired by TMI to design an application using shell script programs. TMI Case Projects needs you to design and create a new directory structure. The company has several departments: accounting, sales, manufacturing, information tech- nology, and headquarters. The accounting department has accounts receivable, accounts payable, and payroll functions within it. The manufacturing department runs three shifts and a weekend shift.The information technology department has five projects in progress. The sales department has offices located in the West, East, North, and South. First, design the Linux file system hierarchy on paper. Keep in mind that the depart- ments, functions, shifts, regions, and projects need to translate into directories. Next, you need to create this hierarchy on the Linux system. Create at least one empty file in each directory. Use the department, function, shift, region, or project name as the filename and include an extension of .dat.