Since it is commonly understood that the SAP automatically creates all necessary closing journal entries every period, the difference between period end closing in a primarily manual system and the SAP system is

	A.	none, since both systems need to have journal entries posted to close the nominal accounts.
	B.	that a manual system needs to zero out nominal accounts and the SAP doesn't.
	C.	that the SAP system closes nominal accounts and the manual system needs to close all accounts (both real and nominal accounts).
	D.	that the manual system needs closing journal entries while the SAP system automatically generates all needed journal entries.