Popo Company pays its outside salespersons fixed monthly salaries and commissions based on net sales. Sales commissions are computed and paid on a monthly basis (in the month following the month of sale) and the fixed salaries are treated as advances against commissions. However, if the fixed salaries for salespersons exceed their sales commissions earned for a month, such excess is not charged back to them. Pertinent data for the month of December for the three salespersons are as follows:

Salesperson Fixed Salaries Net Sales Commission Rate

A 2,500 100,000 2%

B 3,500 200,000 3%

C 4,500 300,000 3%

Totals 10,500 600,000

What should Popo Company accrue for sales commissions at December 31?