Therapy Inc. experienced the following events in 2014, its first year of operation:
1.	Performed counseling services for $26,000 cash.
2.	On February 1, 2014, paid $18,000 cash to rent office space for the coming year.
3.	Adjusted the accounts to reflect the amount of rent used during the year.

Required
Based on this information alone
a.	Record the events under an accounting equation. (Do not round intermediate calculations. Enter any decreases to account balances with a minus sign.)

b-1.	Prepare an income statement for the 2014 accounting period. (Do not round intermediate calculations.)

b-2.	Prepare a balance sheet for the 2014 accounting period. (Do not round intermediate calculations.)

b-3.	Prepare a statement of cash flows for the 2014 accounting period. (Amounts to be deducted should be indicated with a minus sign.)

c.	Ignoring all other future events, what is the amount of rent expense that would be recognized in 2015? (Do not round intermediate calculations.)