| A company owns a number of properties which are rented to tenants. The following information is available for theyear ended 30 June 2006:
 Rent                     Rent
 in advance              in arrears
 $                          $
 30 June 2005                            134,600                  4,800
 30 June 2006                            144,400                  8,700
 Cash received from tenants in the year ended 30 June 2006 was $834,600.
 All rent in arrears was subsequently received.
 What figure should appear in the company’s income statement for rent receivable in the year ended 30 June
 2006?
 A   $840,500
 B   $1,100,100
 C   $569,100
 D   $828,700
 D |