I remember practicing a question similar to this, and I feel like using an existing reservation as a reference is definitely one of the correct answers.
D is definitely one of the correct answers. Using an existing reservation as a reference can save a lot of time and effort. As for the other one, I'd go with C - specifying different account assignment objects sounds like a useful feature.
I think B and C are the correct answers. You should be able to set different movement types and account assignment objects for each item in the reservation.
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