I was given a adjust trial balance for January 31, 2010 , if $3,497 salaries was paid in January, what was the balance in Salaries Payable at December 31, 2009, what was given, is Salaries Payable in January $785, Salaries Expenses $1,755, So what I did was took Salaries Paid $3,497-$785= $2,712 which is the cash then I took $2,712-$1,755 Salaries Expenses = $957. Is that correct?