When does a document posted in controlling become Visible in financial accounting? Please choose the correct answer.

When does a document posted in controlling become Visible in financial accounting? Please choose the correct answer.
A . When document splitting is active for the company code
B . When real-time integration is active for the company code
C . When FI account assignments (such as the segment) change
D . When any primary or secondary cost and revenue accounts are posted

Answer: D