Salary Expense on the Income Statement Was $264,780 for the Year

Multiple Choice

Salary Expense on the income statement was $264,780 for the year ended December 31, 2020. The Salary Payable account decreased $24,370 during the same period. The amount of cash payments to employees for the year ended December 31, 2020, is:

A) $289,150
B) $240,410
C) $264,780
D) indeterminable from the information given