Universal Container’s Salesforce admin was doing data import when he notices that there are duplicate records in Salesforce. He found two accounts having the same account name. After checking two accounts, he found that the two accounts are having the same contact added to them. What is the best approach to handle this issue through salesforce merge?

Answer options:

A.The duplicate accounts should be merged first, then this will allow the contacts to be automatically merged
B.The contacts need to be merged manually first, then the accounts
C.The accounts need to be merged first, then the contacts
D.Check the account and the contact that has missing information, then delete them

Correct Answer: C 
The accounts need to be merged first, then you can merge the contacts. 
Option A is incorrect because while merging the accounts there is automation in place to automatically merge the contacts. There is no dependency on duplicate accounts. 
Option B is incorrect because you need to merge the accounts first then scroll and merge the child record. 
Option D is incorrect because deleting is not a good option for merging duplicates in Salesforce. 
References: 

https://help.salesforce.com/articleView?id=contacts_merge.htm&type=5