On January 2 2019, Diego Company signed an agreement with Fiesta Inc. ("Flesta"), a corporate party planner, to plan a party in January 2019 for the Company. The party planning fee was $5.000 with 50% deposit due on signing. The party occurred on January 25, 2019 and an invoice was handed to Eagle at the end of the party to pay the remainder of the fee within 10 days. How much expense should Diego record in January 2019? 3.50 1.55,000 O. 53,000 d. 52,500