Which statement is correct about the differences between the functionalities of parent accounts and summary accounts?

Which statement is correct about the differences between the functionalities of parent accounts and summary accounts?
A. Summary accounts speed up the posting process, whereas parent accounts require additional time for the posting process.
B. Summary accounts use the summing segment type for mass allocations, whereas parent accounts use the looping segment type.
C. Summary accounts cannot be used in budget formulas, whereas parent accounts can be used in budget formulas.
D. Summary accounts balances can be viewed in the Account Inquiry form, whereas parent accounts balances cannot be viewed in that form.
E. Summary accounts slow down the generation of Financial Statement Generators, whereas parent accounts will help generate quicker results.

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