LIMITED COMPANY AND STATEMENT OF COMPHENSIVE INCOME

DEAR SIR ,
I WOULD LIKE TO SEEK UNDERSTANDING ON THE QUESTION STATED BELOW.

1. At 1 July 20×4 a company had prepaid insurance of $8,200.On 1 January 20×5 the company paid $38,000 for insurance for the year to 30 september 20×5.What figures should appear for insurance in the company ‘s financial statements for the year ended 30 june 20×5?
Answer Statement of comphensive income $36,700 , Statements of financial position $9,500.

soci sofp
prepaid $8200 –

All i know is until here . unable to get answer.

2. At 1July 20×4 a limited liability company ‘s capital structure was as follows:
$
Share capital 1,000,000 shares of 50c each 500,000
Share premium account 400,000

In the year ended 30 June 20×5 the company made the following share issues:
1 January 20×5:
A bonus issue of one share for every four in issue at that date, using the share premium account.
1 April 20×5 a rights issue of one share for every ten in issue at that date , at $1.50 per share .
What will be the balances on the company ‘s share capital share premium accounts at 30 June 20×5 as a result of these issues?
Answers share capital 68700
share premium is 400000

All I know is until here is that,
share capital share premium
1 july 20×4 500,000 400,000

Thank you .