1.【答案】329,100。
知识点: Accrued income and deferred income
2.【答案】A。
解析:Statement of profit or loss and other comprehensive income = $75,000 x 12/18 = $50,000
Statement of financial position = $75,000 x 3/18 prepayment = $12,500
知识点: Accrued income and deferred income