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

Debit Credit

Cash $ $10,920$

Accounts Receivable $9,620$

Supplies $1,300$

Prepaid Insurance $3,120$

Equipment $26,000$

Accumulated Depreciation: Equipment $ $10,400$

Unearned Service Revenue $6,500$

Capital Stock $5,200$

Retained Earnings $23,400$

Dividends $1,560$

Service Revenue Earned $16,510$

Salaries Expense $7,800$

Utilities Expense $390$

Rent Expense $1,300$

Totals $ $62,010$ $ $62,010$

Employees are owed $$750$ 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:

Select one:

a$.$ $$7,800$

b$.$ $$8,550$

c$.$ $$750$

d$.$ $$7,050$