Which One of the Following Statements About Payroll Linked Accounts

Which one of the following statements about payroll linked accounts is incorrect -

A) the default linked wage expense account is entered in the payroll linked accounts screen
B) the wage expense for all employees must be linked to the same wage expense accounts
C) you can enter a unique linked wage expense account for each employee
D) in the employee ledger record you can select the default linked wage expense account