Soccer Complex, Inc. has the following information for 20X2. Tax rate 21% Estimated tax payment made during 20X2 34,000 Sales $1,400,000 Expenses 1,064,000 Bad debt expense 72,900 Pretax income 263,100 Tax expense 55,251 Net income $207,849 Analysis of the allowance for doubtful accounts: Beginning balance (credit) (6,400) Bad debt expense recorded in allowance (credit) (72,900) Write-off of accounts receivable during the year (debit) 68,200 Ending balance (credit) (11,100) Using the above information, what is the ending taxes payable amount for Soccer Complex, Inc. at December 31, 20X2? Assume the Taxes Payable account is starting at zero (i.e. the company paid off their entire 20X1 tax liability).