The correct answer is D. Payroll.
A payroll is a list of employees and the amount of money they are owed for their work. It is used to calculate and pay employees’ salaries and wages.
An attendance sheet is a record of employees’ attendance at work. It is used to track employees’ hours worked and to ensure that they are paid correctly.
Gratuity papers are documents that are used to calculate and pay employees’ gratuities. Gratuities are payments that are made to employees when they retire or leave their jobs.
Exact reports are documents that provide detailed information about a company’s financial performance. They are used to track a company’s income, expenses, and assets.
While all of these documents may contain information about employee salaries, only payroll is specifically designed to track and calculate employee salaries.