In RKH Corporation's Chart of Accounts, the Account Number for Cash

In RKH Corporation's chart of accounts, the account number for cash is "1.1.1," while the account number for "land" is "1.2.1." From that information, we can infer that:

A) RKH uses mnemonic coding in its chart of accounts.
B) The middle digit distinguishes current assets from long-term assets.
C) RKH employs information technology in its accounting information system.
D) No other company utilizes RKH's system for chart of accounts coding.