was $83,700.
D．etails of rent in arrears and in advance at the beginning and end of the year were:
In arrears In advance
$ $
30 June 2004 3,800 2,400
30 June 2005 4,700 3,000
A．ll arrears of rent were subsequently received.
What figure for rental income should be included in the company’s income statement for the year ended 30 June
2005?
A． $84,000
B． $83,400
C． $80,600
D． $85,800
[单选题]Red Company immediately expenses its development costs while Black Company
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