Salaries Expense for Year 2 was $38. Prepaid Salaries at Dec. 31, Years 1, 2 and 3, respectively, were $5, $6 and $4. Salaries Payable at Dec. 31, Years 1, 2 and 3, respectively, were ?, $8 and $3. Cash paid for salaries in Year 2 was $34. Cash paid for salaries in Year 3 was $43.

Salaries Payable at Dec. 31, Year 1?

Salaries Expense for Year 3?