Payments made or received during 2012 Insurance premiums paid Rental payments made Interest collected Interest Paid Salaries Paid 12000 15000 10000 7000 18000 The following balances are excerpted from the Company's balance sheets Prepaid Insurance Prepaid Rent Interest Receivable Interest Payable Salaries Payable 12/31/2012 1800 2500 3200 3300 9000 12/31/2011 1300 3200 3800 2800 11000 Insurance expense? Rent Expense? Interest Revenue? Interest Expense? Salary Expense