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21.3 At 31 December 20X2 the fllowing matters require inclusion in a company's financial statements:
1 On 1 January 20X2 the company made a loan of $ 12,000 to an employee, repayable on 30 April 20X3, charging interest at 2 per cent per year. On the due date she repaid the loan and paid the whole of the interest due on the loan to that date.
2 The company has paid insurance $9,000 in 20X2, covering the year ending 31 August 20X3. In January 20X3 the company received rent from a tenant $4,000 covering the six months to 31 December 20X2.
For these items, what total figures should be included in the company's statement of financial position at 31 December 20X2?
Receivables and prepayments Payables and accruals
$ $
A 22,000 240
B 22,240 NIL
C 10,240 NIL
D 16,240 6,000
答案：B
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