Use the Following Information to Calculate Cash Paid for Wages

Multiple Choice

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

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