Salary paid in cash during the current year was 30 000 Outstanding salary at the end of previous yea...........

Salary paid in cash during the current year was ?30,000; Outstanding salary at the end of previous year was ?2,000 and outstanding salary at the end of current year was ?3,000. Salary paid in advance during current year for next year was ?2,600. The amount debited to Income and Expenditure Account will be :