Which two are true for the creation of the accounting setup?

Scott is implementing Oracle General Ledger for ABC Corporation. He needs help as he creates the accounting setup. Which two are true for the creation of the accounting setup? (Choose two.)
A. Assigning legal entities to accounting setups is compulsory.
B. After the subledger accounting method is assigned, it cannot be changed.
C. Before completing the accounting setup, secondary ledgers and currency can be deleted.
D. A calendar cannot be assigned if it contains gaps between periods or it does not have a full fiscal year defined.

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