Which Balance Sheet Accounts Are Included in the Payroll and Personnel

Multiple Choice

Which balance sheet accounts are included in the payroll and personnel cycle?

A) cash in bank, accrued payroll, trade accounts receivable
B) accrued payroll, notes payable, and deferred tax
C) accrued payroll, cash in bank, and accrued payroll taxes
D) salaries and commissions, cash in bank, accrued payroll taxes