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Which is an example of a Parent - Child relationship? A list of transactions, each of which takes place at a specific time and place

Which is an example of a Parent-Child relationship?
"A list of transactions, each of which takes place at a specific time and place"
"A company with multiple offices, which in turn have multiple branches"
"A list of raw materials, each of which are used to assemble various goods"
"A list of services, each of which are available from various companies"

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