The Following Are Relevant Account Balances from Winthrop Company's Comparative

Essay

The following are relevant account balances from Winthrop Company's comparative balance sheet and 2017 income statement.
$$\begin{array} { | l | c | r | } \hline & \text { December } 31,2017 & \text { January } 1,2017 \\\hline \text { Accounts receivable } & \$ 15,000 & \$ 19,000 \\\text { Prepaidinsurance } & 5,000 & 3 , 0 0 0 \\\text { Unearned revenue } & 8 , 0 0 0 & 11,000 \\\text { Salaries payable } & 9 , 0 0 0 & 5 , 0 0 0 \end{array}$$
Winthrop's 2017 income statement includes the following:
$\begin{array}{lr}\text { Sales revenue } & \$ 89,000 \\\text { Insurance expense } & 4,000 \\\text { Salaries expense } & 31,000\end{array}$
Determine the amount of cash paid for salaries during 2017.