The Pay Cheques Journal Has No Column On-Screen to Allocate

The pay cheques journal has no column on-screen to allocate payroll expenses, therefore -

A) we must open a new division for payroll
B) we must post the payroll entry before allocating expenses
C) we must choose the allocate tool or the allocate menu option to open the division allocation screen
D) we must access the division account from the payroll journal