EXPENSE AND CASH PAYMENT. The following information is taken from the accrual accounting records of Kroger Sales Company:

a) During January 19x2, Kroger paid $8,500 for all the packing supplies to be used in sales to customers during the next 2 months (February and March) at a rate of

$4,250 per month.

b) Kroger pays its employees at the end of each month for salaries earned during that month. Salaries paid at the end of February and March 19x2 amounted to $4,750 and $5,100, respectively.

c) Kroger placed an advertisement in the local newspaper during March 19x2 at a cost of $700. The ad promoted the annual prespring sale during the last week in March.

Kroger did not pay for the newspaper ad until mid-April.

REQUIRED:

Calculate the amount of February expense and March expense associated with the information above. l01