Which three activities would use summary accounts? (Choose three.)
A.
Creating a monthly recurring standard journal entry to amortize goodwill
B.
Allocating the total monthly costs of the Information Services department to other departments
C.
Estimating a sales commission accrual based on the total of all product sales for each division
D.
Formulating a budget for employee benefits in each company based on the total of all
budgeted employee salaries