What is the purpose of payroll-related accrual and reversal entries on financial statements?

A. Reversing entries represent disbursement of accrured payroll prior to the end of the pyroll period.

B. Reversing entries are omitted from financial statements.

C. Accrual entries are used to improve the accuracy of the net income for a period.

D. Accrual entries represent payroll amounts earned but not yet paid.