Which of the Following Are Essential Data Elements in a Customer

Which of the following are essential data elements in a customer master file?

A) Customer code, name, address, customer type, credit limit, credit terms, account balance beginning of year, year-to-date sales, year-to-date payments, amount owing
B) Vendor code, name, address, credit limit, credit terms, account balance, year-to date purchases, amount owed
C) Employee code, name, address, spouse/dependents, job skills, pay rate, birth date, deductions code, insurance
D) Security code, name, number of shares/units, purchase date, cost, interest/dividends received