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A company receives rent from a large number of properties. The total received in the year ended 30 April 20X6 was $481，200.
The following were the amounts of rent in advance and in arrears at 30 April 20X5 and 20X6：
30 April 20X5 30 April 20X6
$ $
Rent received in advance 28，700/31，200
Rent in arrears （all subsequently received） 21，200/18，400
What amount of rental income should appear in the company’s income statement for the year ended 30 April 20X6？
A.$486，500
B.$460，900
C.$501，500
D.$475，900
