Northgate Publishers, Inc., reported Wage and Salary Expense of $220,000 on its 20X1 income statement. It reported

Question:

Northgate Publishers, Inc., reported Wage and Salary Expense of $220,000 on its 20X1 income statement. It reported cash paid to employees of $185,000 on its statement of cash flows. The beginning balance of Accrued Wages and Salaries Payable was $18,000. What was the ending balance in Accrued Wages and Salaries Payable? Ignore payroll taxes.