Which of the Following Statements Best Describes the Purpose of the Value

Which of the following statements best describes the purpose of the value system
Level of the REA ontology?

A) To portray the resource exchanges made between an enterprise and its various external business partners
B) To portray the resource flow connections between the internal business processes (transaction cycles) of an enterprise
C) To communicate the details of specific workflow activities that need to be performed in a particular sequence
D) To portray the resources, events, and agents, and the appropriate relationships among them for a particular business process (transaction cycle)
E) To reflect individual steps involved in accomplishing events in an enterprise