What is the reason for this?

You notice that in the entry view of a document you have fewer items than in the general ledger view.

What is the reason for this?
A . The sub-ledger accounts are shown in details in the general ledger view.
B . An extension ledger has been configured.
C . Document splitting has been activated.
D . The sales tax is posted in details in the general ledger view.

Answer: C