Down payments can be posted using a special G/L transaction. What is the main benefit of this function?

[answerhappygod]

Down payments can be posted using a special G/L transaction.
What is the main benefit of this function?

A. It automatically creates the final invoice and clears down payments against it.
B. It automatically clears down payment requests.
C. It posts down payments to a reconciliation account that is different from that of ordinary payables and receivables.
D. It shows data in the appendix of the balance sheet.