You can view the process of making changes as recursive. You first see if any dollars are required, subtract them from the total, and then make change for what remains. The following function implements such a recursive approach to making change. The function make-change converts a given number of cents into dollars, half-dollars, quarters, and so forth. Complete the LISP program to achieve the above requirements:(defun make-change (money)(cond ((>= money 100)(cons (list (truncate money 100) ‘dollars)(make-change (rem money 100))))((>= money 50)(cons ….The use of above function is:> (make-change 123)((1 DOLLARS) (2 DIMES) (3 PENNIES))