The income statement of Dolan Corporation for 2014 included the following items: Interest revenue $121,000 Salaries and wages expense 180,000 Insurance expense 18,200 The following balances have been excerpted from Dolan Corporation's balance sheets: December 31, 2014 December 31, 2013 $18,200 $15,000 Interest receivable Salaries and wages payable Prepaid insurance 17,800 8,400 2,200 3,000 The cash paid for salaries and wages during 2014 was