In December 2012, the company neglected to accrue a $1,000 expense for rent. The expense was recognized

Question:

In December 2012, the company neglected to accrue a $1,000 expense for rent. The expense was recognized in January 2013 when the rent was paid in cash. Make the necessary correcting entry, assuming that
(1) The error was found in May 2013 after the 2012 books had been closed
(2) The error was found in May 2014 after the 2013 books had been closed. Ignore income taxes.