E is correct. B says Back Account and not Bank Account.

Sorry E is wrong.
Payment document is defaulted from Disbursement Bank account level, so correct answer is B.

Creating the Payment Document
To make check payments, you must first set up a payment document, or check stock, at the disbursement bank account level.

To create a payment document at the disbursement bank account level, complete these steps:

Sign in as a Cash manager.

Click Navigator > Setup and Maintenance.

In the Search field, enter Manage Bank Accounts and click Search.

The Search page appears.

Click the Manage Bank Accounts link.

On the Manage Bank Accounts page, in the Account Name field, enter BofA-204 and click Search.