Please Please calculate the amount to be debited income & expenditure account in respect of salaries ?

salaries paid during the year2014               $10              

Less: salaries unpaid on31st Dec2013       $20

Add:  salaries prepaid on31st Dec2013      $500

Add:  salaries unpaid on31st Dec2014       $2200

Less: salaries prepaid on31st Dec2014      $800 

Add 2014 salary paid $ 10

Less 2013 Salary Payable $ 20

Add 2013 Salary Prepaid $ 500

Add 2014 Salary Payable $ 2200

Less 2014 Salary Prepaid $ 800

Total Amount to be Debited $ 1890

   calculation of Amount to be debited to income & expenditure account in respect of salaries

                                           For the year ended december2014 ( amount in $)  

          salaries paid during the year2014                                                            10              

Less: salaries unpaid on31st Dec2013                                                              (20)

Add:  salaries prepaid on31st Dec2013                                                             500

Add:  salaries unpaid on31st Dec2014                                                              2200

Less: salaries prepaid on31st Dec2014                                                             (800) 

Amount to be debited to Income & Expenditure Account                                   1890