Which of the following statements is (are) true?

a. Using source data automation or well-designed turnaround documents and data entry screens helps ensure captured data are accurate and complete.

b. If the sum of all subsidiary ledger account balances does not equal its general ledger control account balance, a recording error has occurred.

c. Online, real-time processing updates transactions as they occur, helping ensure stored information is current and useful in making decision.

d. It is usually best to let a user determine what data to input rather than have data input screens list the data the user needs to enter.

e. A group code is derived from the description of the item and is usually easy to memorize.