On March 1, a business paid $4,200 for a 12-month liability insurance policy. On April 1 the same business entered into a two-year rental contract for equipment at a total cost of $32,400. Determine the following amounts:

(a) Insurance Expense for the month of March $___

(b) Prepaid Insurance as of March 31 $___

(c) Equipment Rent Expense for the month of April $___

(d) Prepaid Equipment Rental as of April 30 $___