Final answer:
Salaries expense is recorded on the Income Statement (IS) as it is an operating expense reflecting the company's costs over a certain period.
Step-by-step explanation:
When addressing the question regarding salaries expense, it is essential to understand in which financial statement this item appears. Salaries expense is typically reported on the income statement. Specifically, it is classified as an operating expense and hence would be part of the Income Statement (IS). This is because the Income Statement reflects the company's operational results, including revenues and expenses, within a specific period. Therefore, the correct answer to the question is b) IS.