During SAP S/4HANA conversion, why is it necessary to migrate balances for FI and CO?

During SAP S/4HANA conversion, why is it necessary to migrate balances for FI and CO?
A . Because a delta between all line items and the balance of every account will be updated in the universal journal
B . Because all balances from the past years are stored in the universal journal
C . Because the system posts FI/CO documents for all missing line items by comparing them to the balance of the account
D . Because the system displays an error if the sum of aggregated line items differs from the balance

View Answer

Answer: A