For the vear $2023$

Blackfly Ltd had no outstanding current liabilities at the start of year

During the year the company paid out $$40000$ for direct labour.

:$\text{'}$ At the end of the vear the company still owed a $$2000$ performance b one empioyee

The amount the company would report as labour expense for $2023$ is

$$40000$

none of the listed answers are correct

$$39000$

$$43000$

$$42000$

$$38000$