J o cell Styles SUM X. fx =Sheet31812+Sheet11A2:019 1 Payments made or received during 2012 3 Insurance premiums paid 4 Rental payments made 5 Interest collected 6 Interest Paid 7 Salaries Paid 12000 15000 10000 7000 18000 10 9 The following balances are excerpted from the Company's balance sheets 12/31/12 12/31/11 11 Prepaid Insurance 1800 1300 12 Prepaid Rent 2500 3200 13 Interest Receivable 3200 3800 14 Interest Payable 3300 2800 15 Salaries Payable 9000 11000 17 Insurance expense? 18 Rent Expense? 19 Interest Revenue? 20 Interest Expense? 21 Salary Expense