Determine the amount of cash expended for salaries during the month, based on the entries in the following accounts (assume 0 beginning balances).
A) Cash disbursements: 10,000; Accounts receivable: 5,000
B) Cash disbursements: 15,000; Accounts payable: 5,000
C) Cash receipts: 10,000; Accounts payable: 5,000
D) Cash receipts: 15,000; Accounts receivable: 5,000