What must be provided on the Net Income/Retained Earnings page of the Closing Rule along with the Retained Earnings account?

What must be provided on the Net Income/Retained Earnings page of the Closing Rule along
with the Retained Earnings account?

A.
Ledger to close

B.
Business Unit to close

C.
Account Tree for the Retained Earnings account

D.
Journal Source

E.
ChartField Value Set for P&L accounts