A company has sublet part of its offices and in the year ended 30 November 2003 the rent receivable was:

　　Until 30 June 2003 $8,400 per year

　　From 1 July 2003 $12,000 per year

　　Rent was paid quarterly in advance on 1 January, April, July, and October each year.

　　What amounts should appear in the company’s financial statements for the year ended 30 November 2003?

　　Income statement

　　Rent receivable Balance sheet

　　A $9,900 $2,000 in sundry payables

　　B $9,900 $1,000 in sundry payables

　　C $10,200 $1,000 in sundry payables

　　D $9,900 $2,000 in sundry receivables