The top of a memo usually includes headings for

A) to, from, date, subject.
B) department, date, subject.
C) attention, to, from, date.
D) subject, to, date.

Memo Headings

The titles or sections at the top of a memo that typically include to, from, date, and subject, providing a clear structure to the document.

To, From, Date, Subject

Standard elements of a formal letter or email structure, indicating the recipient, sender, date of sending, and topic respectively.