Ex. 3-104-Accrual basis. Sales salaries paid during 2007 were $60,000. Advances to salesmen were $1,100 on January 1,2007 , and $800 on December 31,2007 . Sales salaries accrued were $1,360 on January 1. 2007 , and $1,380 on December 31,2007. Show the computation of sales salaries on an accrual basis for 2007