All of the following elements must be present in the payroll register to validate the...

A payroll register is a detailed record of every transaction in a pay cycle, used to reconcile payroll activity to the general ledger (GL). To ensure accuracy, the register must include all financial data points that impact the GL, such as state income tax (Option A), benefit deductions (Option C), and expense reimbursements (Option D). These represent either expenses to the company or liabilities that must be recorded on the balance sheet. However, the number of checks (Option B) is a transactional count rather than a financial value and is not required for validating the dollar amounts posted to the general ledger. While check counts are useful for internal controls (such as ensuring no checks are missing), they do not directly assist in the financial reconciliation of gross pay, net pay, and tax liabilities. Effective reconciliation focuses on the mathematical accuracy of the funds flowing through the payroll and cash accounts.