Carlock Company's salaried employees are paid biweekly. Occasionally, advances made to employees are paid back by payroll deductions. Information relating to salaries for the calendar year 2018 is as follows:

12/31/17 12/31/18

Employee advances$12,000 $ 18,000

Accrued salaries payable75,000?

Salaries expense during the year650,000

Salaries paid during the year (gross)625,000

At December 31, 2018, what amount should Carlock report for accrued salaries payable?

a.$100,000.

b.$84,000.

c.$92,000.

d.$55,000.