Jamison Electric employs $450$ individuals. The payroll department keeps an employee earnings record for each individual, but it takes them a significant amount of time to calculate the total gross earnings, deductions, and net pay for all the employees during each period because they have to flip through each page of the employee earnings record book. What advice would you give the payroll department?

They should use a payroll processing center to record earnings so that they do not have to calculate total payroll amounts. They should enter each individual's earnings in the journal and ledger rather than calculating cumulative amounts for all employees.

They should use a statement of earnings to record all the payroll records for a single pay period in one location.

They should use a payroll register to record all the payroll records for a single pay period in one location.