Carlock Companys salaried employees are paid biweekly. Occasionally, advances made to employees are paid back by payroll deductions. Information relating to salaries for the calendar year 2017 is as follows:

12/31/16 12/31/17

Employee advances $12,000 $ 18,000

Accrued salaries payable 75,000 ?

Salaries expense during the year 650,000

Salaries paid during the year (gross) 625,000

At December 31, 2017, what amount should Carlock report for accrued salaries payable?

a. $100,000.

b. $84,000.

c. $92,000.

d. $55,000.