The following extract was taken from the worksheet of Smith Company for the year 2026. Account Names Cash Accounts Receivable Office Supplies Equipment Accumulated Dep. - Equipment Salaries Payable Common Stock Dividends Service Revenue Salaries Expense Rent Expense Depreciation Exp. - Equipment Supplies Expense Total Smith Company Worksheet December 31, 2026 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Debit Credit Debit Credit Debit Credit $ 7,500 1,700 $700 2,100 $1,100 15,000 $8,700 1,600 7,400 300 16,000 3,000 3,200 700 4,000 300 2,000 1,600 1,100 $ 35,300 $ 35,300 $3,700 $3.700 For the above information, determine the adjusted amount for Salaries Payable. A. $7,100 OB. $3,700 O C. $4,300 D. $7,700