Manchester Ltd made the following journal entry to accrued payroll for the ended 28 February:

Dr Cr

Office salaries expense $83,000

Sales salaries expense$ 14,000

Taxation Office $17,000

Superannuation fund $6,500

Clerk's union $1,500

Salaries payable $72,000

The cash payable to Manchester Pty Ltd's employees for the is $___________