Lithuanian Motors has the following balance sheet accounts:

Land	$	170,000
Equipment		66,000
Salaries Payable		?
Notes Payable		88,000
Supplies		14,000
Cash		26,000
Common Stock		100,000
Retained Earnings		40,000
Accounts Payable		?
Prepaid Rent		12,000

If the company has total assets of $288,000, what is the balance of the company's Salaries Payable account?

Multiple Choice

• Cannot be determined given the information provided.

• $15,000.

• $25,000.

• $12,000.