Final answer:
None of the options listed—salaries payable, taxes payable, and accounts payable—are considered assets; they are liabilities. An asset is a resource expected to provide future economic benefits.
Step-by-step explanation:
The question asks which of the following is considered an asset: (a) salaries payable, (b) taxes payable, (c) accounts payable, or (d) none of the above. Based on the definition of assets in accounting, an asset is a resource with economic value that an individual, corporation, or country owns or controls with the expectation that it will provide a future benefit. In contrast, (a) salaries payable, (b) taxes payable, and (c) accounts payable are all obligations or debts and would be classified as liabilities on a balance sheet, not assets. Therefore, the correct answer is (d) none of the above.