Which of the following actions update a master file and which would be stored as a record in a transaction file?

a. Update customer address change

b. Update unit pricing information

c. Record daily sales

d. Record payroll checks

e. Change employee pay rates

f. Record production variances

g. Record sales commissions

h. Change employee office location

i. Update accounts payable balance

j. Change customer credit limit

k. Change vendor payment discount terms

l. Record purchases