请将下列句子翻译为中文 经济业务: (1 Telephone expenses for June amount to $300. This amount has not yet been recorded because it is not payable until July. (2 On April 1, the firm receives $4000 for the following four months’ rent on surplus office space that they are letting out to a real estate agent. The amount received on April 1 is recorded as liability. (3 On June 1, Construction Consultants invest $10,000 of surplus cash with a local bank. Interest, at the rate of 12 percent per annum, is payable at the end of each three months. The first receipt of interest is due on September 1. (4 The engineers receive a retainer of $500 per month from a State Highways Department. The retainer is paid on the last day of each month and is recorded as revenue on the day of receipt. However, the Highways Department has overlooked to make the payment due on June 30. (5 The Secretary’s salary of $300 per week for the five days’ work and the week ending on Wednesday July 3 will be paid on July 3. (6 On February 1, the firm paid a $2,400 insurance premium for insurance cover for the next twelve months. The amount was recorded as an asset on February 1. (7 Depreciate office equipment, which cost $10,000 on April 1 and has an expected useful life of 5 years with an expected scrap value of $2000.