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32.6 A company has occupied rented premises for some years, paying an annual rent of $120,000. From 1 April 20X6 the rent was increased to $144 ,000 per year. Rent is paid quarterly in advance on 1 January, 1 April, 1 July and 1 October each year.
What figures should appear for rent in the company's financial statements for the year ended 30 November 20X6?
SPLOCI SOFP
$ $
A 136,000 Prepayment 12,000
B 136,000 Prepayment 24,000
C 138,000 Nil
D 136,000 Accrual 12,000
答案：A
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