Consider the following independent situations for Tropical View:
a. Tropical View had a January 1, 2024 beginning balance in its Prepaid Rent account of $1,400. During the year the company made payments for prepaid rent of $700. At the end of the year, December 31, 2024, the balance in the Prepaid Rent account was $800. What was the amount of rent expense for the year?

b. Tropical View had a January 1, 2024 beginning balance in its Prepaid Rent account of $1,000. During the year the company made payments for prepaid rent of $600. Tropical View recorded rent expense for the year of $900. What is the company’s ending balance in its Prepaid Rent account as of December 31, 2024?
c. Tropical View had a December 31, 2024 ending balance in its prepaid rent account of $1,000. During the year the company made payments for prepaid rent of $900 and recorded rent expense for the year of $600. What is the company’s beginning balance in its Prepaid Rent account as of January 1, 2024?