The Amounts in the Salaries Payable Account for Ammonia Company

Multiple Choice

The amounts in the Salaries Payable account for Ammonia Company were $14,500 and $16,000 on December 31,2016,and December 31,2017,respectively.Cash paid to employees for the years ended December 31,2016,and December 31,2017,were $255,000 and $280,000,respectively.Ammonia Company's Salary Expense for the year ended December 31,2017,was:

A) $253,500
B) $281,500
C) $278,500
D) $256,500