Which of the following steps are executed when a company draws one check for total payroll and deposits it in a special payroll bank account?

(a) Write a check to the payroll bank account for the total payroll and record it with a debit to Accrued Payroll Payable and a credit to Cash.

(b) Deposit a check (or transfer funds) for the total payroll in the payroll bank account.

(c) Issue individual payroll checks drawn on the payroll bank account.

(d) All of the above.