When integrating multiple REA diagrams into an integrated REA diagram, to merge an event that appears in both business cycle REA diagrams,
◦ the event that appears in both business cycle REA diagrams may be linked to either an event that is part of one business cycle or to an event that is part of another business cycle.
◦ the event that appears in both business cycle REA diagrams may be linked to an event that is part of one business cycle and to an event that is part of another business cycle.
◦ One cannot merge an event that appears in both business cycles.
◦ None of these