Which of the following statements is true about linked accounts for the Payroll module –

a. the Vacation Payable linked account is not required when all employees are salaried

b. the Payroll linked bank account is not required when all employees have their pay cheques deposited directly to their bank accounts

c. none of the linked accounts for Payroll are essential linked accounts that are required to finish the history

d. the Advances Receivable linked account is an essential account (required to finish the history)