The income statement of Concord Corporation for 2020 included the following items: Interest revenue Salaries and wages expense Insurance expense $143000 220000 22600 The following balances have been excerpted from Concord Corporation's balance sheets: December 31, 2020 December 31, 2019 Interest receivable $18800 $14600 Salaries and wages payable 17900 7900 Prepaid insurance 2200 2850 The cash paid for salaries and wages during 2020 was $210000 $230000 $212100 $237900