A、Customers is owned by Oracle Human Resources whereas Locations is owned by Oracle Receivables.

B、Items is owned by Oracle Purchasing whereas Locations is owned by Oracle Receivables.

C、Sales Force is owned by Oracle Order Management whereas Employees is owned by Oracle Human Resources.

D、Set of books is owned by Oracle General Ledger whereas Locations is owned by Oracle Human Resources.

E、Suppliers is owned by Oracle Purchasing whereas Units of Measure is owned by Oracle Inventory.