Expense recognition. Sun Microsystems uses the accrual basis of accounting and recognizes revenue at the time its sells goods or renders services. Indicate the amount of expenses (if any) the firm recognizes during the months of June, July, and August in each of the following transactions. The firm does the following:

a. Pays rent of \(\$ 180,000\) on July 1 for one year's rent on a warehouse beginning on that date.

b. Receives a utility bill on July 2 totaling \(\$ 4,560\) for services received during June. It pays the utility bill during July.

c. Purchases office supplies on account costing \(\$ 12,600\) during July. It pays \(\$ 5,500\) for these purchases during July and the remainder during August. Office supplies on hand on July 1 cost \(\$ 2,400\), on July 31 cost \(\$ 9,200\), and on August 31 cost \(\$ 2,900\).

d. Pays \(\$ 7,200\) on July 15 for property taxes on office facilities for the current calendar year.

e. Pays \(\$ 2,000\) on July 15 as a deposit on a custom-made delivery van that the manufacturer will deliver in September.

f. Pays \(\$ 4,500\) on July 25 as an advance on the August salary of an employee.

g. Pays \(\$ 6,600\) on July 25 for advertisements that appeared in computer journals during June.