ABC Company's accounting records reported the following account balances as of December 31, 2026: Supplies Interest revenue Patent Income tax expense $11,000 $46,000 $58,000 $22,000 Retained earnings $86,000 (at Jan. 1, 2026) Equipment $37,000 Accounts payable $29,000 Salaries expense $31,000 Sales revenue $88,000 Cash $12,000 Land $54,000 Notes payable $70,000 Inventory Common stock Accounts receivable Dividends $49,000 $97,000 $33,000 $16,000 Salaries payable Cost of goods sold $53,000 Utilities expense $26,000 Trademark $57,000 Rent revenue $25,000 Calculate the balance in the salaries payable account at December 31, 2026.