Hale & Carter, LLC has paydays on the 15th of each month and on the 1st of each month. The company has one employee who is paid $7,000 each month. On December 15, 2022 the employee is paid $3,500. The employee works December 16th through December 31, 2022 and is paid the other $3,500 on January 1, 2023. What is accrued salaries and wages payable as of December 31, 2022?