How does a payroll accountant use the information in the General Ledger?

(Select all that apply.)

a. The account balances form the basis for accounting reports.

b. The payroll accountant uses General Ledger balances to determine the effectiveness of individual employees.

c. General Ledger account balances aggregate data to determine payroll costs.

d. Payroll expenses contained in the General Ledger are not used to make personnel decisions.