Motor Repair Shop Uses the Accrual Basis of Accounting,and Had

Motor Repair Shop uses the accrual basis of accounting,and had the following account balances on its financial statements at December 31,2017:
On January 1,there was a $0 balance in the Salaries Payable account.How much cash did Motor Repair pay for salaries during the year?
$$\begin{array} { l r } \text { Rent Revenue } & \$ 34,000 \\\text { Accounts Receivable } & 8,200 \\\text { Utilities Payable } & 1,500 \\\text { Rent Expense } & 2,100 \\\text { Unearned Repair Revenue } & 700 \\\text { Depreciation Expense } & 1,000 \\\text { Sal aries Expense } & 32,000 \\\text { Sal aries Payable } & 800 \\\text { Retained Earnings, January 1 } & 10,000 \\\text { Dividends } & 500 \\\text { Interest Revenue } & 4,000\end{array}$$