Arctic Solutions operates from Monday to Friday and pays its employees bi-weekly. On September 21 employees are paid for the two weeks ending September 21, while on October 5 they are paid for the two weeks ending October 5. Arctic Solutions's salary and wages expense for the September 21 pay was $97,500.00. The accounting month-end for September is September 30.

How much will Arctic Solutions accrue for salaries and wages for the pay period ending October 5 in the September accounting period in order to accurately reflect these costs for the month.