In December 2010, the company neglected to accrue a $1,000 expense for rent. The expense was recognized

Question:

In December 2010, the company neglected to accrue a $1,000 expense for rent. The expense was recognized in January 2011 when the rent was paid in cash. Make the necessary correcting entry, assuming that
(1) The error was found in May 2011 after the 2010 books had been closed and
(2) The error was found in May 2012 after the 2011 books had been closed. Ignore income taxes.