Neco 2024 Financial Accounting Question 47

Given the trial balance before adjustments, the following amounts are recorded (in naira): Debit side - Cash 120,000; Accounts Receivable 85,000; Inventory 95,000; Equipment 210,000; Salaries Expense ___; Rent Expense 25,000; Drawings 40,000. Credit side - Accumulated Depreciation - Equipment 45,000; Accounts Payable 70,000; Capital 300,000; Sales 260,000; Purchases 130,000. The total of debits and credits after posting the following adjusting entries must be equal: Depreciation expense 12,000 (debit) and credit to Accumulated Depreciation - Equipment; Bad debts expense 5,000 (debit) and credit to Allowance for Doubtful Accounts; Rent expense increased by 3,000 (debit) and credit to Prepaid Rent; Salaries accrued 4,000 (debit) and credit to Salaries Payable. What is the original (unadjusted) balance of Salaries Expense?