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.