A. The logged in user is defaulted as the owner of the sales account.

B. While creating the Account by using the CreateSalesParty services, setting the CreateBy field would set the specific resource as the owner of the account.

C. While creating the Account by using the CreateSalesParty services, setting the SalesAccountResource field would set the specific resource as the owner of the account.

D. While creating the Account by using the CreateSalesParty services, setting the AccountDirectorId in the SalesAccount object would set the specific resource as the owner of the account.