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33.6 Joanna has prepared her draft financial statements for the year ended 30 April 20X8, and needs to adjust them for the following items:
1 Rent of $10, 500 was paid and recorded on 2 January 20X7 for the period 1 January to 31 December 20X7. The landlord has advised that the annual rent for 20X8 will be $12,000 although it has not been invoiced or paid yet.
2 Property and contents insurance is paid annually on 1 March. Joanna paid and recorded $6,000 on 1 March 20X8 for the year from 1 March 20X8 to 28 February 20X9.
What should the net effect on proft be in the draft financial statements for the year ended 30 April 20X8 of adjusting for the above items?
A $1,000 decrease
B $1,500 increase
C $1,000 increase
D $1,500 decrease
答案：C
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