Company A reported salary expense of $12,000 in its annual Income Statement. The balance in Salaries Payable decreased by $3,000 during the year, according to its Balance Sheet. What amount should Company A report as an adjustment to Net Income in its Statement of Cash Flow, assuming the indirect method is used?

I know the answer is Minus $3,000 but why wouldn't we report the 12000 as well? arent salary expenses a cash outflow as well?