The Salaries Expense Account on the Worksheet Shows an Opening

Multiple Choice

The salaries expense account on the worksheet shows an opening balance of $15 000. The worksheet includes a reversing entry for $1800 for salaries prepaid in the previous year and $1400 for salaries accrued in the current year. The balance of the salaries expense account that will be transferred to the income statement column is:

A) $11 800.
B) $14 600.
C) $15 400.
D) $18 200.