The Following Are Relevant Account Balances from Winthrop Company's Comparative

question 45

Essay

The following are relevant account balances from Winthrop Company's comparative balance sheet and 2017 income statement.
$$\begin{array} { | l | c | r | } \hline & \text { December } 31,2017 & \text { January } 1,2017 \\\hline \text { Accounts receivable } & \$ 15,000 & \$ 19,000 \\\text { Prepaidinsurance } & 5,000 &3 , 0 0 0 \\\text { Unearned revenue } & 8 , 0 0 0 & 11,000 \\\text { Salaries payable } & 9 , 0 0 0& 5 , 0 0 0 \end{array}$$
Winthrop's 2017 income statement includes the following:
$\begin{array}{lr}\text { Sales revenue } & \$ 89,000 \\\text { Insurance expense } & 4,000 \\\text { Salaries expense } & 31,000\end{array}$

Determine the amount of cash paid for insurance during 2017.

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Definitions:

Crosstab Query

A query in a database that aggregates and possibly summarizes data in a tabular format, often used for comparison or analysis.

Append Query

An append query is a type of database query that adds records from one or more sources to the end of a table.

Query Grid

A graphical tool within database software that enables users to create and manipulate SQL queries by arranging table fields graphically.

Delete Query

A command or instruction in a database management system to remove records from a database based on specified criteria.