Selected balance sheet information for the Wolf Company at the 12/31/2015 and 12/31/2016 is presented below:

12/31/2016 12/31/2015

Wages payable: $5,800 $4,900

Assume that all wages earned by employees are first recorded in the wages payable account before being paid. If the income statement reports wage expense for the period of $80,000, then the statement of cash flows should report cash payments for wages during the period of