Use the Following Information to Calculate Cash Paid for Salaries

Multiple Choice

Use the following information to calculate cash paid for salaries:
$$\begin{array} { | l | r | } \hline \text { Salaries expense } & \$ 79,000 \\\hline \text { Salaries payable, January 1 } & 6,400 \\\hline \text { Salaries payable, December } 31 & 3,320 \\\hline\end{array}$$

A) $75,680
B) $82,080
C) $79,000
D) $85,400
E) $82,320