From the following transaction situations, calculate the expense or revenue to be attributed to the accounting period under accrual accounting, year ended 30 June 2010 for Cockatoo Ltd (ignore GST).

a. An insurance premium of $360 was paid on 31 December 2009 to cover the 12-month period to 31 December 2010, recorded as an asset.

b. On 1st February 2010 received $1,500 in rent, 6 months in advance, to cover a tenancy until 31st July 2010, recorded as unearned revenue.

c. Cockatoo Ltd lent $150,000 at 16% per annum on 1st August 2009.

Interest receivable is due at the end of each 3-monthly period from the commencement of the loan.

d. On 17th May 2010, Cockatoo Ltd paid $5,000 for a two-month advertising campaign, which was due to appear on television in June and July 2010.

The payment was initially recorded as an asset.

e. On 31st March 2010, Cockatoo Ltd acquired a laser printer for use in the office. The printer cost $5,000 and is to be depreciated at an annual rate of 33% (no consideration is given to salvage value).