Comprehensive and Detailed Explanation:
To find discrepancies in a general ledger, the following documents should be reviewed:
General Ledger Account Details (A) - To track postings and adjustments.
Bank Account Statements (B) - To ensure transactions reconcile with payroll expenses.
Payroll Register Totals (C) - To compare wages and tax liabilities against general ledger accounts.
Option D (Copies of Paychecks) is incorrect because physical paycheck copies do not verify account balances or identify out-of-balance errors.
Reference:
Payroll.org - Payroll Reconciliation Procedures
GAAP Accounting Standards - General Ledger Balancing