Can someone please explain how to solve IE style ERD diagram that shows three tables for example (LastName, Shipping, Cost) similar to what this

Can someone please explain how to solve IE style ERD diagram that shows three tables for example (LastName, Shipping, Cost) similar to what this picture depicts. If someone could explain in a simple step-by-step manner that would greatly appreciated. Please provide all the steps so is to follow and learn from including the end solution for example how a person shows 3 tables with multiple columns per table all under one database. Here is a picture below to give an idea of the example of similar type of problems.