On December 31, after adjustments, Gonzalez Company's ledger contains the following account balances:

101	Cash	$	94,400	Dr.
111	Accounts Receivable		35,600	Dr.
121	Supplies		8,000	Dr.
131	Prepaid Rent		81,200	Dr.
141	Equipment		128,000	Dr.
142	Accumulated DepreciationEquip.		4,000	Cr.
202	Accounts Payable		17,000	Cr.
301	Emilio Gonzalez, Capital (12/1/2019)		131,240	Cr.
302	Emilio Gonzalez, Drawing		16,400	Dr.
401	Fees Income		327,200	Cr.
511	Advertising Expense		11,600	Dr.
514	Depreciation ExpenseEquip.		2,000	Dr.
517	Rent Expense		9,200	Dr.
519	Salaries Expense		77,600	Dr.
523	Utilities Expense		15,440	Dr.

Analyze: What is the balance of the Salaries Expense account after closing entries are posted?