The 2013 Income Statement of Gonzales Co

The 2013 income statement of Gonzales Co. reported wages expense of $320,000; the 2012 balance sheet showed a balance in wages payable of $32,000, while the 2013 balance sheet included wages payable of $44,000. What amount of cash was paid for wages in 2013?

A) $352,000.
B) $320,000.
C) $288,000.
D) $308,000.