Select two steps that are NOT elements of creating a Financial Statement Generator (FSG) report in Oracle General Ledger (Choose two.)

Select two steps that are NOT elements of creating a Financial Statement Generator (FSG)
report in Oracle General Ledger (Choose two.)

A.
Attach the fiscal calendar.

B.
Define rows and columns.

C.
Build a report by using rows and columns.

D.
Specify the default ledger for ledger sets.

E.
Determine which rows and columns make up your report.