Duggan Industries has properly accrued gross salary and wages of 50,000 as of December 31st, Year 1, for payroll paid in January, Year 2, the following items pertain to this payroll; Employer share of FICA and Medicare 3,500 Employee share of FICA and Medicaid 2800 employee contributions 401 k plan 2000 The company matches 50% of the employees 401K contributions in the months following the deduction from the employees pay employees health insurance is 100% paid by the company. the amount of December, Year 1, of 6000 was paid by Duggan at the beginning of December. The invoice for January of 7000 was received at the end of December will be paid on January 2 year 2 How much additional expense should the company accrue as of December 31, Year 1