Which reporting principles separate receivables and payables by profit center? Note: There are 2 correct answers to this question.

Which reporting principles separate receivables and payables by profit center? Note: There are 2 correct answers to this question.
A . Profit center and segment reporting
B . Profit center and segment reporting with balancing
C . Profit center and segment reporting with splitting
D . Profit center and segment reporting with clearing

Answer: B,C