Which of the following is false with regards to REA models?

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A) Much of the information about an organization's assets that is traditionally recorded in ledgers is stored in resource tables in an REA-based relational database.

B) Accounts such as Accounts Receivable show up as entities in the REA model.

C) Many financial statement accounts are represented as resources in the REA model.

D) Some accounts represent an imbalance between two related events in the REA model.