Harlem Tool & Die reported wage and salary expenses of $155,000 on its 20X1 income statement. It

Question:

Harlem Tool & Die reported wage and salary expenses of $155,000 on its 20X1 income statement. It reported cash paid to employees of $136,000 on its statement of cash flows. The beginning balance of accrued wages and salaries payable was $8,000. What was the ending balance in accrued wages and salaries payable? Ignore payroll taxes.