Bronson Apparel Inc operates a reatil store and must determine the proper December 31, 2010 year end accrual for the following expenses.The store lease calls for fixed rent of $ 1000 per month payable at the beginning of the month and addittional rent equal to 6% of net sales over $ 200000 per calender year,payable on January 31 of following year.Net sales for 2010 are $ 800000.Bronson has personal property subject to a city property tax.The citys fiscal year runs from july 1 to june 30 and tax, assessed at 3% of personal property on hand at april 30 is payable on june 30.Bronson estimates that its personal property tax will amount to $ 6000 for the citys fiscal year ending june 2011.In its december 31, 2010 balance sheet Bronson should report accrued expenses of