COGS for Harlem Tool & Die during 20X1 was $400,000. Beginning inventory was $64,000 and ending inventory was $89,000. Beginning accounts payable were $13,000 and ending accounts payable were $41,000. What amount of cash did Harlem pay to suppliers?

Harlem Tool & Die reported salary expenses of $155,000 on its 20X1 income statement. It reported cash paid to employees of $136,000 on its cash flow statement. Beginning balance of wages payable was $8,000. What is the ending balance of wages payable? (ignore payroll taxes)