(For questions 18-23)

Shortly after year-end you are reviewing the following expenses to ascertain if they should be recorded in the year just ended. Indicate 2014 if the expense belongs in the year just ended it 2015 if it is not an expense at year-end. The year just ended is 2014.

A deposit of $25,000 on 12/1/14 for printing materials subsequently received on 1/10/2015.

Rent paid on 12/15/14 for January 2015.

A $25,000 down payment made on 12/1/14 for the annual convention to be held in June 2015.

Office supplies ordered and paid on 11/15/14received on 1/12/15.

Prepaid repair cost schedule to start on January 15,2015.