Is this prepaid assets or accrued expenses?

  1. A company purchases a 1 year contract for $360 on April 1st with a payment due at the end of June 30th. How would this affect the 3 statements on April 1st, May 1st; also June 30th with the payment?
  2. A company purchases a 1 year contract for $360 on April 1st with a payment due immediately. Effect on the 3 statements on April 1st and May 1st? 
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