Which transactional data is posted to the defined substitution accounts during the FI/CO initial load? Note: There are 2 correct answers to this question.

Which transactional data is posted to the defined substitution accounts during the FI/CO initial load? Note: There are 2 correct answers to this question.
A . Offsetting entries of balances
B . Open item entries
C . Offsetting entries of open items
D . Balance entries related to reconciliation accounts

Answer: A,B