In january 2004, Horner company paid $80,000 in property taxes on its plant for the calendar year 2004, and in january 2004 Horner estimated that its year and bonus to executives for 2004 would be $320,000. whats the amount of the expenses reated to these two items that should be reflected in horners quarterly income statement for the 3 months ended June 30,2004 (second quarter)?