Westcott's December 31, 2020 trial balance did not balance because the balance in the salaries payable account was omitted from the trial balance by mistake. On further investigation, the reason it was omitted is that an ending balance did not post. It appears all of the transactions recorded in the account during 2020 were correct. The following transaction details were provided: Salaries payable of December 31, 2019 were $250,000. 2020 salaries payments totals $285,000. Salaries earned in December not payable until January 2021 were $415,000 What is the correct ending balance in the salaries payable account which should be posted to the December 31, 2020 trial balance? A. $950,000 B. $535,000 C. $120,000 D. $380,000