Accrual$-$ and Cash$-$Basis Expense Recognition

The following information is taken from the accrual accounting records of Krueger Sales Company:

During January, Krueger paid $$9,150$ for supplies to be used in sales to customers during the next $2$ months $($February and March$).$ The supplies will be used evenly over the next $2$ months.

Krueger pays its employees at the end of each month for salaries earned during that month. Salaries paid at the end of February and March amounted to $$5,325$ and $$4,500,$ respectively.

Krueger placed an advertisement in the local newspaper during March at a cost of $$940.$ The ad promoted the pre$-$spring sale during the last week in March. Krueger did not pay for the newspaper ad until mid$-$April.

Required:

$1.$ Under cash$-$basis accounting, how much expense should Krueger report for February and March?

February $fill in the blank $1$

March $fill in the blank $2$

$2.$ Under accrual$-$basis accounting, how much expense should Krueger report for February and March?

February $fill in the blank $3$

March $fill in the blank $4$