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 $___________