Which of the following scenarios can be performed either using or not using shipping activities? Note: There are 3 correct answers to this question.

Which of the following scenarios can be performed either using or not using shipping activities? Note: There are 3 correct answers to this question.
A . One-step stock transfer between plants
B . Return to supplier
C . Goods receipt for external procurement
D . Provision of subcontracting components
E . Goods issue for sales order

Answer: B C E