Answer:
The answer to the following question is the option "B".
Explanation:
The term REA stands for Resources, events, agents. It is a model that provides us an accounting system. In this system, we can re-engineer for the computer age and Integrate separate REA diagrams for individual or a comprehensive organization. This process does not affect any event and agents who participate in events affecting shared resources. So the answer to this question is "none of the other entities".