Payroll accounting involves three types of payroll liabilities: a) the net pay owed to an employee, employee payroll deductions, and employer payroll contributions b) the gross pay owed to an employee, employee payroll deductions, and employer payroll contributions c) the net pay owed to an employee, employer payroll deductions, and employer payroll contributions d) the gross pay owed to an employer, employer payroll deductions, and employer payroll contributions