An analysis of cash records and account balances of Wells, Inc., for 2003 is as follows:

Account

Account

Cash

Balances

Balances

Received or

Jan. 1, 2003

Dec. 31, 2003

Paid in 2003

Wages Payable

$2,600

$3,000

Unearned Rent .

4,500

5,000

Prepaid Insurance

100

120

Paid for wages .

$29,600

Received for rent

12,000

Paid for insurance

720

Determine the amounts that should be included on the 2003 income statement for (1) wages expense, (2) rent revenue, and (3) insurance expense.