Response to the following problem:
Extant Hospital paid $355,100 of salaries and wages during 20X2. Its balance sheets reported accrued salary and wages payable and related liabilities as follows:
12/31/X2 $28,300
12/31/X1 25,700
Required: What amount should be reported as salaries and wages expense in Extant Hospital's 20X2 statement of operations?