On January 1, Salaries and Wages Payable for Flagstaff Company

On January 1, Salaries and Wages Payable for Flagstaff Company equals $19,000. By the end of the current year, Wage Expense equals $345,000, and cash payments for wages were $353,200. What is the balance in the T-account, Salaries and Wages Payable, on December 31?

A) $17,500
B) $8,200
C) $25,700
D) $10,800