Which of the Following Is Not One of the Three

Multiple Choice

Which of the following is not one of the three steps to implementing an REA diagram in a relational database?

A) Assign attributes to appropriate tables.
B) Create a table for each distinct entity in the diagram and for each many-to-many relationship.
C) Link every event to at least one resource.
D) Use foreign keys to implement one-to-one and one-to-many relationships.