Sherbrooke Company purchased a two-year supply of fuel oil in 2011, paying $20,000. None was consumed in 2011, $16,000 was consumed in 2012, and $4,000 was consumed in 2013. The item Fuel Oil Expense on the income statements will be as follows:

For the year 2011 . . . . . . . . . . . . . . . . . . . . . . . . . $

For the year 2012 . . . . . . . . . . . . . . . . . . . . . . . . . $

For the year 2013 . . . . . . . . . . . . . . . . . . . . . . . . . $