Given the following transactions for the year,determine Comp Corporation's D payroll factor denominator.State D has adopted the principles of UDITPA. 
Definitions:
Securities Exchange Commission
A U.S. federal agency that oversees the securities markets and protects investors by maintaining fair, orderly, and efficient markets.
Social Security System
A governmental program designed to provide financial assistance to individuals during retirement, and in some cases, upon disability or to surviving family members upon a worker's death.
Transcontinental Railroad
A contiguous network of railroad trackage that crosses a continental landmass with terminals at different seas or ocean borders.
Protective Tariffs
Taxes imposed on imported goods to protect domestic industries from foreign competition by increasing the price of imported goods.
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