Use the Following Information to Calculate Cash Paid for Salaries

Multiple Choice

Use the following information to calculate cash paid for salaries: $\begin{array}{l|r}\text { Salaries expense } & \$ 175,000 \\\hline \text { Salaries payable, January } 1 & 20,000 \\\hline \text { Salaries payable, December } 31 & 12,000\end{array}$

A) $183,000.
B) $175,000.
C) $143,000.
D) $167,000.
E) $155,000.