Question no 1164 : MAP at LIV

In SAP MM, Consider the following to answer the question :

Consider a material with Pricing Control "V".
Material with moving average price of EUR 2.50 / box
Stock :     100 boxes (current stock befor the GR and LIV below)

Purchase Order : 100 boxes at EUR 3.00 / box
Goods Receipt : 100 boxes
Invoice : 100 boxes at EUR 2.00 / box

Which of the accounting posting is expected at the Invoice verification of the 100 pcs of  EUR 2 / box

(more then one answers)

A)     Credit the Vendor Account with EUR 200.
B)     Credit the Vendor Account with EUR 300.
C)     Credit the Stocks Account with EUR 100.
D)     Credit the Price Difference Account with EUR 100.
E)      Debit the GR/IR Clearing Account with EUR 300.
.