Answer:
$590,100
Explanation:
Given that,
Salaries payable at the end of 2020 = $61,200
Salaries payable at the end of 2021 = $91,400
Salaries expense recorded during 2021 = $620,300
Cash outflows for salaries in 2021:
= Salaries payable at the beginning of year 2021 + Salaries expense recorded during 2021 - Salaries payable at the ending of year 2021
= $61,200 + $620,300 - $91,400
= $590,100
