Tania reported the following transactions for the first four months of her business starting on Jan 1, 2020: She invested $100,000 into the business account. She paid $3,000 for repairs. She received $40,000 from customers for service. There is an unpaid repair bill of $500. She paid $8,000 wages to her employees. She withdrew $10,000 for her personal use. She prepaid $1,200 for one year insurance on Jan 1, 2020. One of her customers owes her $2,000 for a completed service. Included in $40,000 that she received from customer, is $3,000 prepaid by a customer for a service due in August. Tania has not provided that service yet. One of the employees who worked for 10 days, 8 hours per day, $20 per hour, has not yet been paid yet. Answer the following questions for April 30, 2020: a. How much is insurance expense for the first four months