A department store pays its salesperson only by commission. A salesperson receives a commission of 25% on all sales if he/she has sold at least $50,000 worth of merchandise in a pay period. But only 15% if his/her sales are below $50,000. Develop a flowchart to read a record containing the salesperson's name, his/her social security number, the sales amount, and calculate the commission earned by the salesperson, and the total amount paid out in commissions to all salespersons. Each salesperson pays out 5% of the sales commission earned in taxes . Your output must show the result of the calculation for each salesperson together with the salesperson's name, his/her social security number and the sales amount and, finally the total amount paid out in commissions to all salespersons and the total taxes paid. Your flowchart should be able to process the sales commission for 200 sales persons

To develop a flowchart for the given scenario, we need to follow these steps:

Step 1: Start
Step 2: Initialize variables:
- total_commission = 0
- total_taxes = 0
Step 3: Read the record containing salesperson's name, social security number, and sales amount
Step 4: Check if the sales amount is above or equal to $50,000
- If yes, calculate the commission as 25% of sales amount
- If no, calculate the commission as 15% of sales amount
Step 5: Deduct 5% of commission as taxes
Step 6: Update total commission by adding the calculated commission
Step 7: Update total taxes by adding the deducted tax amount
Step 8: Display the salesperson's name, social security number, sales amount, commission earned, and tax deducted
Step 9: Repeat steps 3-8 for the remaining salespersons (200 times)
Step 10: Display the total amount paid out in commissions and the total taxes paid
Step 11: Stop

Here is the flowchart representation of the process:
```
+------------------------+
| Flowchart |
+------------------------+
|
V
+--------------------+
| Start |
+--------------------+
|
V
+--------------------+
| Initialize variables|
+--------------------+
|
V
+--------------------+
| Read Record |
+--------------------+
|
V
+--------------------+
| Sales >= $50,000? |
+--------------------+
/ \
/ \
V V
+-------------------+ +-------------------+
| Commission 25% | | Commission 15% |
+-------------------+ +-------------------+
| Commission = 0.25 | | Commission = 0.15 |
| * Sales Amount | | * Sales Amount |
+-------------------+ +-------------------+
|
V
+--------------------+
| Deduct Taxes |
+--------------------+
|
V
+--------------------+
| Update Total |
| Commission |
+--------------------+
|
V
+--------------------+
| Update Total |
| Taxes |
+--------------------+
|
V
+--------------------+
| Display Results |
+--------------------+
|
V
+--------------------+
| Repeat for |
| Next Salesperson |
+--------------------+
|
V
+--------------------+
| Display Totals |
+--------------------+
|
V
+--------------------+
| Stop |
+--------------------+
```

Please note that this is a simplified representation of the flowchart and may need to be adapted based on the specific flowcharting conventions or tools you are using.