The company paid 15,250 in salaries in 2011
Trial balance November 30, 2011
UNADJUSTED
Salaries expense 12,875
Salaries payable 0
ADJUSTED
Salaries expense 14350
Salaries payable 1475

Total unadjusted balance:146,350
Total adjusted balance: 155, 150

I can't figure out how to determine the balance in Salaries apyable for a previous year when I am only given the current year salaries of $15250. Please help!

If the company paid gross salaries of $15,250 in 2011 and $12,875 was for the current year, the difference was the payable.