The following balances have been taken from Ridge Corporation's balance sheets: The combined 2015 expense for insurance and salaries will be:

Prepaid Insurance Interest Receivable Salaries Payable December 31, 2015 $1,300 2,700 9,600 December 31, 2014 $1,700 3,500 11,200 Ridge Corporation paid or collected during 2015 the following items: Insurance premiums paid Interest collected Salaries paid $16,200 30,100 132, 100