The Company reflected total salaries of $$28,000$ for the last two weeks in

December as selling, general and administrative expenses. $60\%$ of the salaries for

this period related to workers at the production facility with the remaining $40\%$

covering administrative and sales staff. All the inventory in production during the

last two weeks in December was still on the production line on December $31,$

$2006.$ If the salaries costs had been properly recorded, what would be the effects

on current assets?

a$.(+)19,600$

$2$

b$.(-)16,800$

c$.$ NE

d$.(+)16,800$