Examine the structure of the EMPLOYEES and DEPARTMENTS tables: EMPLOYEES EMPLOYEE_ID NUMBER DEPARTMENT_ID NUMBER MANAGER_ID NUMBER LAST_NAME VARCHAR2(25) DEPARTMENTS DEPARTMENT_ID NUMBER MANAGER_ID NUMBER DEPARTMENT_NAME VARCHAR2(35) LOCATION_ID NUMBER You want to create a report displaying employee last names, department names, and locations. Which query should you use to create an equi-join?（）

A. SELECT last_name, department_name, location_id FROM employees , department ;
B. SELECT employees.last_name, departments.department_name, departments.location_id FROM employees e, departments D WHERE e.department_id = d.department_id;
C. SELECT e.last_name, d.department_name, d.location_id FROM employees e, departments D WHERE manager_id = manager_id;
D. SELECT e.last_name, d.department_name, d.location_id FROM employees e, departments D WHERE e.department_id = d.department_id