To determine the cash paid for salaries and wages during the year.
wages payable (beginning of the year) = $800
wages payable (end of the year) = $2600
Income statement on wages and salaries for the year = $57,200
cash paid for Salaries and Wages during the year = (Salaries and Wages Expense + wages payable at the beginning of the year) - wages payable at the end of the year