Hoffman, Incorporated adjusts its books each month but closes its books at the end of the year. The companys unadjusted trial balance at March 31 is as follows:

Debit

Credit

Cash

$ 11,000

Accounts Receivable

9,700

Supplies

1,380

Prepaid Insurance

3,440

Equipment

30,600

Accumulated Depreciation: Equipment

$ 12,240

Unearned Service Revenue

6,900

Capital Stock

5,600

Retained Earnings

23,800

Dividends

1,640

Service Revenue Earned

19,590

Salaries Expense

8,200

Utilities Expense

470

Rent Expense

1,700

Totals

$ 68,130

$ 68,130

Employees are owed $830 for services since the last payday in March, to be paid the first week in April. The amount to be reported in the March income statement for salaries expense is:

Group of answer choices

$8,200

$830

$9,030

$7,370