Clean Dirt,Inc

Multiple Choice

Clean Dirt,Inc.had $8,000 of salaries payable at December 31,2010.During 2011,Clean Dirt's salary expense was $60,000.At December 31,2011,Clean Dirt's statement of cash flows showed cash paid for salaries of $(63,000) .How much was Clean Dirt's salaries payable balance on its December 31,2011 balance sheet?

A) $5,000
B) $11,000
C) $13,000
D) $3,000