Which two components of the enterprise structure should the ledgers in the ledger set share?

You are setting up Close Monitor, which comprises a ledger set hierarchy definition.
Which two components of the enterprise structure should the ledgers in the ledger set share? (Choose two.)
A. Accounting Calendar
B. Legal Entities, Business Units, and Chart of Accounts
C. Chart of Accounts
D. Chart of Accounts, Currency, Accounting Calendar, and Subledger Accounting Method
E. Chart of Accounts and Business Units

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