Which of the following records must a dealer maintain?

Maintaining records of employee salaries is essential for a dealer as it ensures compliance with employment laws and regulations. Accurate records help track compensation, manage payroll, ensure fair labor practices, and facilitate reporting for taxation purposes. As part of a dealership's operations, understanding and documenting salaries is critical for financial management and fulfilling employer obligations.

Other options, while they may be beneficial for a variety of reasons, do not hold the same mandatory requirement for a dealer. For instance, personal bank statements may not be relevant to business operations, and customer feedback, while important for improving service and customer relations, is not necessarily required as part of official business records. Thus, the focus on employee salaries reflects the legal and operational needs of maintaining a dealership.