Which One of the Following Statements About Payroll Is Incorrect

Which one of the following statements about payroll is incorrect -

A) you must record an hourly rate, salary or commission to process a paycheque
B) the program calculates EI, CPP and Income Tax based on federal tax tables
C) you must enter amounts for RRSP and Medical manually in the payroll journals
D) the payroll ledgers do not have a single control account