Manchester Pty Ltd Made This Journal Entry to Accrue Payroll

Manchester Pty Ltd made this journal entry to accrue payroll for the week ended 28 February 2015:
Dr Cr
$ $
Office salaries expense 83 000
Sales salaries expense 14 000
Taxation Office 17 000
Superannuation fund 6 500
Clerks union 1 500
Salaries payable 72 000
The cash payable to Manchester Pty Ltd's employees for the week is:

A) $72 000.
B) $78 500.
C) $95 500.
D) $97 000.