On March $1,$ a business paid $$5,280$ for a $12-$month liability insurance policy. On April $1,$ the business entered into a $2-$year rental contract for equipment at a total cost of $$28,800.$

a$.$ Determine the insurance expense for the month of March.

b$.$ Determine the balance of prepaid insurance as of March $31.$

c$.$ Determine the equipment rent expense for the month of April.

d$.$ Determine the balance of prepaid equipment rental as of April $30.$