Focus Companys salaried employees are paid biweekly. Occasionally, advancesmade to employees are paid back by payroll deductions. Information relating tosalaries for the calendar year 2013 is as follows:

12/31/12. 12/31/13

Employee advances $ 23,000 $37000

Accrued salaries payable 16,1000 ?

Salaries expense during the year 1380,000

Salaries paid during the year (gross) 1240,000

At December 31, 2013, what amount should Focus report for accrued salaries payable?

a.$124,000 .b.$175,000 .c.$714,000 .d.$31,1000