Rice Co. salaried employees are paid biweekly. Advances made to employees are paid back by payroll deductions. Information relating to salaries follows:

	12/31/Year 1	12/31/Year 2
Employee Advances	$24,000	$36,000
Accrued Salaries Payable	40,000	?
Salaries Expense During the Year		420,000
Salaries Paid During the Year (Gross)		390,000

In Rice's December 31, Year 2, balance sheet, accrued salaries payable was:

a. $82,000

b. $30,000

c. $94,000

d. $70,000