3. Ebbert Companys salaried employees are paid biweekly. Occasionally, advances made to employees are paid back by payroll deductions. Information relating to salaries for the calendar year 2018 is as follows:

12/31/18 12/31/17

Employee advances $44,000 $ 56,000

Accrued salaries payable 200,000 ?

Salaries expense during the year 1,000,000

Salaries paid during the year (gross) 1,050,000

1. At December 31, 2018, what amount should Ebbert report for accrued salaries payable? Hint: sometimes a T account comes in handy.