Pacha Ltd has been trading for some years and makes up its accounts for the year ended 31st December. During the year ended 31st December 2020 it paid 3,600 in respect of insurance for the period from 1st April 2019 to 31st March 2020 and during the year ended 31st December 2021 it paid 5,000 in respect of insurance for the period from 1st April 2020 to 31st March 2021. What figure will appear in the income statement as the insurance expense for the year ended 31st December 2020?