Dana Co.\\\'s officers\\\' compensation expense account had a balance of $224,000 at December 31, 20X4 before any appropriate year-end adjustment relating to the following:\\r\\n

No salary accrual was made for December 30-31, 20X4. Salaries for the two-day period totaled $3,500.  20X4 officers\\\' bonuses of $62,500 were paid on January 31, 20X5.  In its 20X4 income statement, what amount should Dana report as officers\\\' compensation expense?

A. $290,000\\

B. $227,500

C. $224,000

D. $286,500