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10.5 A business compiling its financial statements for the year to 31 July each year pays rent quarterly in advance on 1 January, 1 April, 1 July and 1 October each year. The annual rent was increased from $60,000 per year to $72,000 per year as from 1 October 20X3.
What figure should appear for rent expense in the business's statement of profit or loss and other comprehensive income for the year ended 31 July 20X4?
A $69,000
B $62,000
C $70,000
D $63,000
答案：C
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