101" c.As an addition to net income d As a deduction from net income nca 12. O'Bryan Company began the year with a balance of $18,000 in Salaries and Wages Payable and ended the vear with $11,000 in the account. Salaries and Wages Expense for the period amounted to $91,000. Under the direct method, O'Bryan will report cash payments for salarics and wages of 771 00D