The Compensation Records That FINRA Member Firms Are Required to Maintain

The compensation records that FINRA member firms are required to maintain must include which of the following?
I. the names of the persons that have provided the compensation
II. names of the associated persons receiving the compensation
III. the amount of cash received
IV. the nature and value (if known) of any non-cash compensation received

A) I and III only
B) II and III only
C) II, III, and IV only
D) I, II, III, and IV