The Nathan's Company rents numerous properties throughout the year. Nathan pays rents in advance in some cases, and in others, rents are paid after the rental period expires. The following data are included in Nathan's December 31 balance sheets: 
During 2015, Nathan paid $200,000 in rentals. In its accrual basis income statement for the year ended December 31, 2015, Victor should report rent expense of
Definitions:
Normally Closed
Refers to a switch or relay that is in a closed (conducting) state when not energized.
Contact Configurations
The arrangement and specification of contacts within electrical devices, defining their operational functionalities.
Contactor
An electrically controlled switch used for switching an electrical power circuit, commonly used in motor and lighting applications.
Energized
A term used to describe when an electrical component or circuit has voltage applied and is functioning or ready to function.
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