Focus Company’s salaried employees are paid biweekly. Occasionally,
advances made to employees are paid back by payroll deductions.
Information relating to salaries for the calendar year 2013 is as
Employee advances $12,000 $ 18,000
Accrued salaries payable 65,000 ?
Salaries expense during the year 650,000
Salaries paid during the year (gross) 625,000
At December 31, 2013, what amount should Focus report for accrued salaries payable?