Austen Ltd On December 31st, 2020, Austen Ltd (which has a December 31st year-end) received and paid a telephone bill of $18,000 comprising: Calls for the three months ended on December 31st, 2020 $14,000 Line rental for the six months ending on March 31st, 2021 $4,000 What amounts should appear in the 2020 income statement and on the closing 2020 balance sheet in respect of this bill? Record these transactions in a transaction worksheet.