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B a limited liability company, receives rent for subletting part of its office premises to a number of tenants. In the year ended 31 December 20X4 B received cash of $318,600 from its tenants. Details of rent in advance and in arrears at the beginning and end of 20X4 are as follows:
All rent owing was subsequently received What figure for rental income should be included in the statement of comprehensive income of B for 20X4? A. $336,400 B. $300,800 C. $316,200 D. $341,000 | ||||||||||||