Consider the following sentences and choose the correct option:
A. All transactions carried out during a period are stored with a date weighting in the average balance ledger.
B. The opening balance is taken from the average balance ledger "8A".
C. The average balance ledger (8Z) contains both weighted transactions by period and by company code.
D. A transfer price is a price used to plan the transfer of goods and services that should be occur between independent organizational units
E. The assignment of a Report Painter/Report Writer to a library is optional.