Sales salaries paid during 2020 were $91,000. Advances to salesmen were $1,200 on January 1, 2020, and $750 on December 31, 2020. Sales salaries accrued were $1,500 on January 1, 2020, and $1,800 on December 31, 2020. Calculate the sales salaries on an accrual basis for 2020.