TCo. pays all salaried employees on a biweekly basis. Overtime pay, however, is paid in the next biweekly period. T accrues salaries expense only at its December 31 year end. Data relating to salaries earned in December 2010 are as follows:

Last payroll was paid on 12/26/10, for the 2-week period ended 12/26/10.

Overtime pay earned in the 2-week period ended 12/26/10 was $25,000.

Remaining work days in 2010 were December 29, 30, 31, on which days there was no overtime.

The recurring biweekly salaries total $90,000.

Assuming a five-day work week, T should record a liability at December 31, 2010 for accrued salaries of