Tops Markets reported the following information in its accounting records for the month ended March 31, 2020: Gross salaries earned by employees $8,500 Net cash payment to employees $6,810 Why is there a difference between these two amounts? O a. The company deducted payroll taxes from the salaries earned. b. The company has made an error and will need to record an adjusting journal entry to correct it. O c. The difference is due to unemployment taxes owed by the employees. Od. The company intends to pay the difference to the employees at a future date