X Corporation pays its salesperson $3,000 fixed salary per month plus an 8 percent sales commission on all sales the salesperson generates. The fixed salary portion is paid for in the month earned, but the sales commission portion is paid for in the month following the sales (because sales for a month are not known until the end of that month). The salesperson generated $60,000 of sales in January, and $40,000 of sales in February, and $50,000 of sales in March. The compensation expense recognized on the February income statement would be _____ while the cash paid for compensation expense in February would be _____