how they got 14000 at the end ?

An entity's employees work regular hours, Monday-Friday. Salaries are paid biweekly, every second Thursday for the two weeks ending on the previous Friday. Total bi-weekly payroll for the company is $28,000. The last salary payment was on October 28th for the two weeks ending on October 22nd, the next will be on November 11th for the two weeks ending November 5th. If the entity's year end is October 31, what will the payroll accrual be on October 31