After extracting a trial balance for the year ended 31 December 2014: 

(a) There is a debit balance of $3500 on the telephone account and an unpaid bill covering the 3 months to 28 February 2015 of $600. How much should be entered on an income statement for this expense? 

(b) There is a debit balance of $3000 on the insurance account. There is only one payment made during the year and it covers the 15-month period ending on 31 March 2015. How much should be entered in an income statement for this expense?