If $2,700 of salaries was paid in January, what was the balance in Salaries Payable at December 31, 2009?

Adjusted Trial Balances for January 31, 2010 were

Debit Credit
Salaries Payable 800
Salaries Expense 1,800

What are the steps you need to take to find the answer?
I think all I have to do is subtract the 800 from the 2700 giving me 1900 is this correct? And could you show me what the Salaries Payable T-account would look like?

Thanks appreciate the help

Your answer is making the assumption that out of 2700 paid, 800 came out of payables, leaving 1900. I think you're kind of on the right track, but you're going backwards. Or rather, you're going forwards when you should be going backwards.

There's actually two ways to solve it: the easy way, and the more realistic way based on what probably really happened. But the answer's the same either way. So we'll go the easy way.

Take your thought process, but keep in mind that the 800 is the balance after making an entry. In other words, you can't subtract 800 from anything. It's not part of the 2700 payment. It's what is left in the payable after making the payment.

Think first about the payment: 1800 went into the expense. So how much of that payment came out of payables? Then go to the payable and start solving it backwards. 800 is the ending balance. And how much came out when you made the payment? So how much was there before that?