For each of the following separate situations, determine the amount of expense each company should recognize in December (using accrual basis accounting).

A. Chipotle has monthly wages expense of $6,600 that has been incurred but not paid as of December 31. B. United Airlines purchases a 24-month insurance policy for $99,000 on December 1 for immediate coverage. C. On December 15, Pfizer prepays $54,000 for hotel rooms for its January sales meeting