Ambiguous attendance split across months Steps:

• Total cost = $100 × 10 staff =$1000 for training spanning April and May.
• Payments: $500 at start of April (prepayment initially),$500 due end of April.
• Expense recognized only for portion completed by 30 April, requiring split of attendance or course completion between months.
• Without details on April's share (e.g., staff numbers or time allocation per month), cannot compute unpaid expense (accrual) or advance payment (prepayment).

Not enough information.

Final answer: Not enough information.