Sales salaries paid during 2020 were $90,000. Advances to salesmen were $1,200 on January 1, 2020, and $900 on December 31, 2020. Sales salaries accrued were $1,300 on January 1, 2020, and $2,100 on December 31, 2020. Calculate the sales salaries on an accrual basis for 2020.