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?

a.)Plus $9,000

b.)Minus $15,000

c.)Plus $3,000

d.)Minus $3,000