Hello could you, please,

help me solve this exercise? I would very appreciate to get the steps also. Thank You.

La sau Calibri - 16 - A A General === ab Wrap Text EEEEE Merge & Center - [Copy - Format Painter Paste BIU - R. a-A- $ - % 40 00 Conditional Format as Cell Formatting - Table Styles - Clipboard Font Alignment Number Styles B17 f =D11+B3-B11 A B D F F G H - 3 Insurance premiums paid 4 Rental payments made 5 Interest collected 6 Interest Paid 7 Salaries Paid 12000 15000 10000 7000 18000 8 9 The following balances are excerpted from the Company's balance sheets 10 12/31/2012 12/31/2011 11 Prepaid Insurance 1800 1300 12 Prepaid Rent 2500 3200 13 Interest Receivable 3200 3800 14 Interest Payable 3300 2800 15 Salaries Payable 9000 11000 16 11540 15700 17 Insurance expense? 18 Rent Expense? 19 Interest Revenue? 20 Interest Expense? 21 Salary Expense? 22 Sheet1 Sheet2 Sheet3 + Ready Type here to search N