Which two entities are defined in the Define Facilities activity in a business process model?

Which two entities are defined in the Define Facilities activity in a business process model?
A. The primary accounting ledger and any secondary ledgers that provide an alternative accounting representation of the financial data
B. The item master organization, which holds a single definition of the items that can be shared across many inventory organizations
C. Inventory organizations, which represent facilities that manufacture or store items
D. Reference data sharing, which determines how reference data in the applications is portioned and shared

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