Final answer:
Legally required to be kept at a business location are business records, which may include financial documents and employee information. Spill kits, ID cards, and certain phone numbers like 'dacs' (context-dependent) might also be necessary based on the business needs.
Step-by-step explanation:
In the context of a business location, it's imperative to maintain certain items on-site by law or for practical reasons. One of the essentials is a) business records, which typically include financial documents, employee information, and transaction histories. Keeping such documents at the business location is often a legal requirement for tax purposes, audits, and other regulatory reasons. It ensures that if there is an inquiry or inspection, the necessary information is readily accessible.
Other items like spill kits, ID cards, and certain phone numbers might be important based on the specific business context. A spill kit would be crucial in an environment where chemical or fluid spills are a possibility, such as a manufacturing plant or laboratory. ID cards are necessary for employee identification and access control within the business premises. As for an acronym like 'dacs', without additional context, it's unclear what this might refer to; it could be a specialized requirement for certain industries.