A firm reports $86,000 wages expense in its income statement. Beginning and ending wages payable are $3,900 and $2,800, respectively.

What is the amount of cash paid to employees? Note: your answer should be formatted as a whole number without currency symbols or punctuation.

What dollar adjustment is needed in the operating section of the cash flow statement under the indirect method? If the adjustment is a subtraction, indicate so with a negative number. Note: your answer should be formatted as a whole number without currency symbols or punctuation.