91Ó°ÊÓ

(a) Rent expense is calculated as follows:

$$\begin{gathered} \mathbf{RentExpense}\mathbf{=}\mathbf{TotalAmounttobeAccountfor}-\mathbf{EndingPrepaidRent} \\ \mathbf{=}\mathbf{\$}\mathbf{2}\mathbf{,}\mathbf{100}-\mathbf{\$}\mathbf{800} \\ \mathbf{=}\mathbf{\$}\mathbf{1}\mathbf{,}\mathbf{300} \end{gathered}$$

(b) Payment for prepaid rent is calculated as follows:

$$\begin{gathered} \mathbf{PaymentforPrepaidRent}\mathbf{=}\mathbf{TotalAmounttobeAccountfor}-\mathbf{BeginningPrepaidRent} \\ \mathbf{=}\mathbf{\$}\mathbf{1}\mathbf{,}\mathbf{600}-\mathbf{\$}\mathbf{1}\mathbf{,}\mathbf{000} \\ \mathbf{=}\mathbf{\$}\mathbf{600} \end{gathered}$$

(c) Total amount to be accounted for is calculated as follows:

$$\begin{gathered} \mathbf{TotalAmounttobeAccountfor}\mathbf{=}\mathbf{BeginningPrepaidRent}+\mathbf{PaymentforPrepaidRent} \\ \mathbf{=}\mathbf{\$}\mathbf{200}+\mathbf{\$}\mathbf{1}\mathbf{,}\mathbf{800} \\ \mathbf{=}\mathbf{\$}\mathbf{2}\mathbf{,}\mathbf{000} \end{gathered}$$

(d) Ending prepaid rent is calculated as follows:

$$\begin{gathered} \mathbf{EndingPrepaidRent}\mathbf{=}\mathbf{TotalAmounttobeAccountfor}-\mathbf{RentExpense} \\ \mathbf{=}\mathbf{\$}\mathbf{2},\mathbf{000}-\mathbf{\$}\mathbf{1},\mathbf{900} \\ \mathbf{=}\mathbf{\$}\mathbf{100} \end{gathered}$$

(d) Total amount to be accounted for is calculated as follows:

$$\begin{gathered} \mathbf{TotalAmounttobeAccountfor}\mathbf{=}\mathbf{RentExpense}+\mathbf{EndingPrepaidRent} \\ \mathbf{=}\mathbf{\$}\mathbf{1}\mathbf{,}\mathbf{000}+\mathbf{\$}\mathbf{600} \\ \mathbf{=}\mathbf{\$}\mathbf{1}\mathbf{,}\mathbf{600} \end{gathered}$$

(b) Payment for prepaid rent is calculated as follows:

$$\begin{gathered} \mathbf{PaymentforPrepaidRent}\mathbf{=}\mathbf{TotalAmounttobeAccountfor}-\mathbf{BeginningPrepaidRent} \\ \mathbf{=}\mathbf{\$}\mathbf{1}\mathbf{,}\mathbf{600}-\mathbf{\$}\mathbf{700} \\ \mathbf{=}\mathbf{\$}\mathbf{900} \end{gathered}$$