A company’s wages payable increased from the beginning to the end of the year. In the company’s statement of cash flows in which the operating activities section is prepared under the direct method, the cash paid for wages would be

a. Salary expense plus wages payable at the beginning of the year.

b. Salary expense plus the increase in wages payable from the beginning to the end of the year.

c. Salary expense less the increase in wages payable from the beginning to the end of the year.

d. The same as salary expense.