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10.9 A business compiling its financial statements for the year to 31 January each year pays rent quarterly in advance on 1 January, 1 April, 1 July and 1 October each year. After remaining unchanged for some years, the rent was increased from $24,000 per year to $30,000 per year as from 1 July 20X0.
Which of the following figures is the rent expense which should appear in the statement of profit or loss for year ended 31 January 20X1?
A $27 ,500
B $29,500
C $28,000
D $29,000
答案：A
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