On a Worksheet If the Opening Balance of the Salaries

Multiple Choice

On a worksheet if the opening balance of the salaries expenses account was $7000,a reversing entry for $800 was completed for salaries accrued in the previous year and $600 of salaries were prepaid in the current year the balance of salaries expense transferred to the Income statement column would be:

A) $6,800
B) $7,200
C) $8,400
D) $5,600