An analysis of cash records and account balances of Computer Networking, Inc., for 2003 is as SSS follows: Account Account Cash Balances Balances Received or Jan. 1, 2003 Dec. 31, 2003 Paid in 2003 Salaries Payable.............. $10,750 $12,750 UnearnediRent eat). (5. o. eee 23,250 26,500 Prepaidiinsurance. cf). cen: tan 2,000 3,100 Paid formsalarlesimes menernee fine, $125,000 Received for rent............. 64,250 — PalditOminSUnanGen aerate 12,600 Determine the amounts that should be included on the 2003 income statement for (1) salaries expense, (2) rent revenue, and (3) insurance expense.