the following items that need to be considered for its income statement for the year ended December 31, 2018: Commissions of $2,500 for salespeople who made sales in December will be paid January 3, 2019. The phone bill of $500 for December was received and will be paid January 20, 2019. The store rent of $3,000 for January 2019 was paid on December 28, 2018. At the beginning of November, Toby paid $1,200 for advertising in a monthly magazine that is distributed in November and December of 2018, and January of 2019. What is the proper amount of expenses to be included in the income statement for the year ended December 31, 2018