An important reconciliation in the payroll system is

a. the general ledger department compares the labor distribution summary from cost accounting to the disbursement voucher from accounts payable.

b. the personnel department compares the number of employees authorized to receive a paycheck to the number of paychecks prepared.

c. the production department compares the number of hours reported on job tickets to the number of hours reported on time cards.

d. the payroll department compares the labor distribution summary to the hours reported on time cards.