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D is corrent. In a statement of cash flows in which the operating activities section is prepared using the direct method, the cash paid for wages equals the accrual-basis salary expense plus/minus any decrease/increase in the wages payable account. (The logic is essentially the same as an accrual-basis to cash-basis adjustment.)
A is incorrect. Cash paid for wages is not salary expense plus wages payable at the beginning of the year. Refer to the correct answer explanation.
B is incorrect. Cash paid for wages is not the same as salary expense. Refer to the correct answer explanation.
C is incorrect. Cash paid for wages is not salary expense plus the increase in wages payable. Refer to the correct answer explanation.