A company receives rent for su

A company receives rent for subletting part of its office block.

Rent, receivable quarterly in advance, is received as follows:

Date of receipt Period covered $

1 October 20X1 3 months to 31 December 20X1 7,500

30 December 20X1 3 months to 31 March 20X2 7,500

4 April 20X2 3 months to 30 June 20X2 9,000

1 July 20X2 3 months to 30 September 20X2 9,000

1 October 20X2 3 months to 31 December 20X2 9,000

What figures, based on these receipts, should appear in the company’s financial statements for the year

ended 30 November 20X2?

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