Which steps are required to create a substitution in Financial Accounting? Note: There are 3 correct answers to this questions.

Which steps are required to create a substitution in Financial Accounting? Note: There are 3 correct answers to this questions.
A . Select the correct call-up point.
B. Specify an authorization group.
C. Define the substitution rule with its different steps using the formula editor.
D. Assign the substitution rule to the controlling area.
E. Select Activation Level 2.

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Answer: B,C,E