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 $ $11,110$

Accounts Receivable $9,810$

Supplies $1,490$

Prepaid Insurance $2,760$

Equipment $21,600$

Accumulated Depreciation: Equipment $ $8,640$

Unearned Service Revenue $7,450$

Capital Stock $6,150$

Retained Earnings $24,350$

Dividends $1,750$

Service Revenue Earned $13,510$

Salaries Expense $8,750$

Utilities Expense $580$

Rent Expense $2,250$

Totals $ $60,100$ $ $60,100$

Employees are owed $$940$ 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$.$ $$9,690$

b$.$ $$7,810$

c$.$ $$8,750$

d$.$ $$940$