On January $1,$ Salaries and Wages Payable for Flagstaff Company equals $$19,000.$ By the end of the current year, Wage Expense equals $$345,000,$ and cash payments for wages were $$353,200.$ What is the balance in the T$-$account, Salaries and Wages Payable, on December $31?$

$$17,500$

$$27,200$

$$25,700$

$$10,800$

None of the above