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Which of the following is a technical year-end closing activity in SAP S/4HANA?

yusha2880
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Which of the following is a technical year-end closing activity in SAP S/4HANA?
A.Profit center carry-forward must be posted.
B.Foreign currency valuation must be posted.
C.Balance sheet adjustments must be posted.

D.Accruals must be posted


I have been practising for the SAP FICO Global Certification and found multiple answer to this question .

Please help !

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khaledgnt
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same , did you find an answer , C was the logic answer for me