During implementation Maria, the accountant, decided to use a pre-defined chart of accounts template. After working with

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During implementation Maria, the accountant, decided to use a pre-defined chart of accounts template. After working with the system for a while, she wants to add some new posting expense accounts to the chart of accounts. At which level would you recommendMaria add the new accounts?

A. The same level as similar posting expense account
B. In the operating costs drawer as title accounts
C. A lower level than the retained earnings account
D. A lower level than the template posting expense accounts