Baxter began the year with a balance of $15,000 in Salaries and Wages Payable and ended the year with $10,000 in the account. Salaries and Wages Expense for the period amounted to

$98,000. Under the direct method of preparing the statement of cash flows, Baxter will report cash payments for salaries and wages of

a. $93,000.

b. $98,000.

c. $103,000.

d. $108,000.