8 Jill had paid £3000 in advance for insurance at 31 December 2004. During the year to 31 December 2005 she paid the insurance company £10 000. At 31 December 2004 she estimated that she had paid £2000 for insurance cover that related to the following year.

What amount for insurance charges should Jill debit to her profit and loss account for the year to 31 December 2005?