All accounts and opportunities are created in Salesforce.

Option D is correct because data flows should be reviewed with the business users to determine the system of record per object or field1. The system of record is the authoritative source of data for a given entity or attribute2. It may vary depending on the business context and requirements. Option A is not correct because account and opportunity data originates in Salesforce, but it may not be the system of record for all attributes or objects if they are updated by other systems2. Option B is not correct because whatever system updates the attribute or object may not be the system of record for that field or object if there are conflicting or overlapping updates from other systems2. Option C is not correct because whatever integration data flow runs last may not determine which system is the system of record if there are different business rules or logic applied by different systems2.