On Average, 99 Out of 100 Sales Have Related Cash

Multiple Choice

On average, 99 out of 100 sales have related cash receipts (there is usually 1 sale out of 100 that either results in a sale return or becomes a bad debt) . On average, 45 out of 100 cash receipts are related to sales (the company also generates revenue through rentals, which it keeps track of in a separate entity set; 50 out of 100 of its cash receipts result from those rentals, the other 5 out of 100 result from financing events) . Considering both redundancy and load, which of the following would be the best relational table implementation solution?

A) Make a sale table, a cash receipt table, and a table for the relationship.
B) Make a sale table, a cash receipt table, and post the key of sale into the cash receipt table.
C) Make a sale table, a cash receipt table, and post the key of cash receipt into the sale table.
D) Both A and B are equally good solutions.
E) Both A and C are equally good solutions.