On 1 January 2019 Liang owed 3,000, for the previous year's gas. He made the following payments during the current year: 4,200 on 2 February, 3,900 on 10 May, 3,205 on 7 August, 3,850 on 12 November. At 31 December Liang calculated that he owed 2,300 for gas for the last part of the year. What is the gas charge to the income statement for the year end to 31 December 2019?

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