Sherriane Baby Products' salaries expense was $17 million. What is the amount of cash Sherriane paid to

Question:

Sherriane Baby Products' salaries expense was $17 million. What is the amount of cash Sherriane paid to employees during the reporting period if its salaries payable increased by $3 million? Prepare a summary entry that represents the net effect of salaries expense incurred and paid during the reporting period.