Relationships in a REA diagram become tables only when the entities participating in the relationship are involved in a __________.

many-to-many (M:N) relationship

one-to-one (1:1) relationship

one-to-many (1:N) relationship

optional 1 to mandatory 1 relationship

Adjusting entries that are made to reduce the value of inventory to reflect obsolescence, or adjust inventory records based a physical count of inventory are called

estimates

deferrals

revaluations

accruals

reconciliations

In a production processing data flow diagram, the "product design" activity will be represented by ___A___ , the "bill of materials file" will be represented by ___B___, and the "management" will be represented by ____C____.