For each transaction below, calculate the amount of expense to be recognized in the current period using accrual-basis accounting:

Paid $4,000 on account for supplies purchased last period. All supplies were used last month. expense to be recognized ?

Paid $6,100 cash for advertising for the current period. expense to be recognized ?

Employees worked in the current period but will not be paid until the following period, $5,000. expense to be recognized ?