Use the Following Information to Calculate Cash Paid for Wages

Multiple Choice

Use the following information to calculate cash paid for wages and salaries: $\begin{array}{l|r}\text { Salaries expense } & \$ 168,000 \\\hline \text { Salaries payable, January 1 } & 6,400 \\\hline \text { Salaries payable, December 31 } & 10,600\end{array}$

A) $172,200.
B) $157,400.
C) $168,000.
D) $163,800.
E) $174,400.