When doing a selling and admin budget and I am adjusting for the timing difference how do I do the insurance expense at the bottom? Is it 6,000 per quarter or just the 24,000 in Q4 in October?

The insurance cost is $24,000 for a twelve-month period. The insurance premium is prepaid on October 1 of each year. The October 1st premium provides insurance coverage for the following 12 months, from October 1 through September 30.

D E F G A B 1 Bright World 2. Selling and Administrative Budget 3 For the Year Ended December 31, 2022 4 5 Variable Selling Exepnse Q1 Q2 Q3 6 Comission Expense $ 49,920 $ 47,200 $ 7 Advertising Expense $ 210,000 $ 210,000 $ 8 Rent Expense S 20,000 $ 20,000 $ 9 Salaries Expense $ 120,000 $ 120,000 $ 10 Utilites Expense $ 9,000 $ 9,000 $ 11 Insurance Expense $ 6,000 $ 6,000 $ 12 Depreciatoin Expense $ 14,000 $ 14,000 $ 13 74 Total Selling and Admin Expenses S 428,920 $ 426,200 $ 15 16 17 Depreciatio Expense $ (14,000) $ (14,000) $ 18 Removal Accural Comission Exepnse $ (49,920) $ (47,200) $ 19 Add Cash Comission Payments $ 32,000 $ 49,920 $ 20 Insurance Expense $ $ $ 21 Cash Disbursement for Selling and Admin Expenses $ 397,000 $ 414,920 $ 22 23 Q4 19,200 $ 210,000 $ 20,000 $ 120,000 $ 9,000 $ 6,000 $ 15,000 $ Year 23,040 $ 139,360 210,000 $ 840,000 20,000 $ 80,000 120,000 $ 480,000 9,000 $ 36,000 6,000 24,000 15,000 58,000 399,200 $ 403,040 $ 1,657,360 (15,000) $ (19,200) $ 47,200 $ $ 412,200 $ (15,000) $ (23,040) $ 19,200 $ (24,000) $ 360,200 (58,000) (139,360) 148,320 (24,000) 1,584,320