Company paid/collected during 2014 the following items:

Insurance premiums paid $ 15,000

Interest collected 35,000

Salaries paid 200,000

The following balances have been excerpted from balance sheets:

Jan 31, 2010 Jan 31, 2009

Prepaid insurance $ 1,200 $ 1,500

Interest receivable 3,700 2,900

Salaries payable 12,300 10,600

The insurance expense on the income statement for 2010 was

The interest revenue on the income statement for 2010 was

The salary expense on the income statement for 2010 was