Rental property gutter repair started in 2021, finished in 2022. I paid $2000 in 2021 and the balance in 2022. I use the cash accounting method. How do I record this?

Total repair over $2500. Since work not finished until 2022, I don't think they were put into service until 2022. I use the cash accounting method so I am not sure where/how to report the $2000 expense incurred in 2021.