53. Teresa Company Reported the following for the year of 2005: Salaries Expense, January 1......... $168,000 Salaries Payable................ $ 6,400 Salaries Payable, December 31......$ 10,600 Calculate the cash paid for salaries in 2005: A) $157,400. B) $174,000 C) $168,000 D) $172,200. E) $163,800