Teresa Company reported the following for the year of 2005: Salaries Expense . . . . . . . . . . . . . . . $168,000

Salaries Payable, January 1 . . . . . . . . . .6,400

Salaries Payable, December 31 . . . . . . 10,600

Calculate the cash paid for salaries in 2005:

A) $157,400.

B) $174,400.

C) $168,000.

D) $172,200.

E) $163,800.