For each of the following independent cases, apply the matching concept to determine how much of the cost should be recognized as expense in each of the months of September, October, and November:
1. A new lease for the business premises goes into effect on October 1 and increases the rent from $1,000 to $1,150 per month. The rent for the next month is always prepaid on the last day of the current month. Accordingly, rent of $1,000 was paid on September 30, and $1,150 was paid on October 31 and November 30.
2. The company borrowed $12,000 on September 1. The loan is to be repaid on December 1, along with $300 of interest.
3. The company purchased a large supply of lubricant for $2,000 on September 1. The lubricant is to be used in the company's operations and is expected to last for four months.
4. Employees work Monday through Friday and are paid each Monday for the previous week's work. The payroll for the week of Monday, September 29 to Friday, October 3 (paid on October 6) is $10,000. The payroll for the week of Monday, October 27 to Friday, October 31 (paid on November 3) is $10,500.