XYZ Company's accounting records reported the following account balances as of December 31, 2024: Supplies .. $18,000 Common stock $73,000 Sales revenue $92,000 Building ? Accounts payable $56,000 Trademark $11,000 Accumulated depreciation $34,000 Insurance expense $59,000 Cash $21,000 Salaries payable ? Land Dividends Rental revenue Advertising expense Accounts receivable $44,000 $17,000 $76,000 $22,000 ? Retained earnings Salaries expense Inventory Patent Interest revenue Equipment Notes payable Cost of goods sold Additional information: $30,000 (at Jan. 1, 2024) $41,000 $26,000 $37,000 $51,000 $29,000 $84,000 $49,000 1) The total current assets at December 31, 2024 were equal to $134,000. 2) The total P-P-E at December 31, 2024 was equal to $107,000. Calculate the balance in the salaries payable account at December 31, 2024