Which of the following is true of an employee's earnings record?

a$.$ It maintains year to date information per employee; it is entered subsequent to the information recorded on payroll register.

b$.$ It maintains a payroll record for each employee separately.

c$.$ It provides the information needed to prepare periodic reports required by the Fair Credit Reporting Act.

d$.$ It lists all the employees who earned remuneration, the amount of remuneration, the deductions, and the net amount paid.