During 2023, the first year of operations, Hiro, Inc. pays salries of $140,000. At the end of the year, employees have earned salaries of $45,000, which are not paid by Hiro until early in 2024. What is the amount of the deduction for salary expense? a. If Hiro uses the accrual method, $185,000 in 2023 and $0 in 2024. b. If Hiro uses the accrual method, $140,000 in 2023 and $45,000 in 2024. c. None of the choices shown are correct. d. If Hiro uses the cash method, $0 in 2023 and $185,000 in 2024. e. If Hiro uses the cash method, $140,000 in 2023 and $0 in 2024