What is one requirement that enables deletion of a general ledger account?

A company has been using Dynamics 365 Business Central for many years.

A new accounting manager for the company reviews the chart of accounts. The manager wants to remove some general ledger accounts.

The Check G/L Account Usage field is selected in the General Ledger Setup.

You need to assist with the account deletions.

What is one requirement that enables deletion of a general ledger account?
A . The account cannot be used in any posting groups or posting setup
B. The fiscal year needs to be closed
C. The general ledger account must be of the type Balance Sheet
D. The general ledger account is configured to allow for deletion

Answer: A

Explanation:

Reference: https://docs.microsoft.com/en-gb/dynamics365/business-central/finance-setup-chart-accounts