The correct answer is D. Pay earned by salespeople for making sales.
Step-by-step explanation
A commission is an extra amount of money on the salary paid to salespeople for each sale they make, these commissions can be understood as incentives for sellers to develop their sales skills and make more effort to get a sale. Additionally, commissions are usually a percentage of the value of the product sold or a pre-established amount. So, the correct answer is D. Pay earned by salespeople for making sales.