One of the accounting records maintained by Visors Inc. lists the number of regular work hours worked by its employees, the overtime hours worked by various employees, and the firm's overtime pay rate. This record also tracks salary checks issued to each employee. This record is most likely a(n) .

B. Payroll record

Explanation:

Payroll record is a record in an organization showing the list of employees in that organization along with payments due to every employee in the organization for a specific pay period. It shows the number of hours worked, average pay rates, and deductions for each employee present in the organization. From the description detailed in the question, the record described is most likely a payroll record. In summary, it's a documentation showing under what criteria are the employees of an organization paid.

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answer; post closing trial balance;