Dixon Company's Salaried Employees Are Paid Biweekly $182,000$

Dixon Company's salaried employees are paid biweekly. Information relating to salaries for the calendar year 2020 is as follows:

Accrued salaries payable Jan. 1, 2020............. $ $182,000$
Salar ies expense for 2020 ................................ $1,820,000$
Salar ies paid during 2020 (gross) ................... $1,750,000$

At December 31, 2020, what amount should Dixon report for accrued salaries payable?

A) $ 252,000
B) $ 240,000
C) $ 182,000
D) $ 70,000