Salaries and wages accrued but unpaid at the end of the year total $2,100. Page 7 12/31/2012 2. Rent of $800 was paid on December 1, 2012. This amount was recorded as prepaid rent. The payment covered rent for December 2012 and January 2013. 12/31/2012 3. A telephone bill for $700 arrived on December 31, 2012. It will be paid in January 2013. 12/31/2012 4. Bad debt expense for 2012 is expected to be an additional $5,050. The company uses the allowance method. 12/31/2012 5. Some customers pay for their consulting services in advance. These amounts are recorded as Uncamed Revenue. By December 31, 2012, half of the amount in Uneamed Revenue has been earned 12/31/2012