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| payable quarterly in advance on 1 January, 1 April, 1 July and 1 October. Local taxes are paid in arrears. His annual rental for the calendar years 20X6 and 20X7 was $4,800 and $5,400 respectively but on 1 January 20X8 this was increased to $6,600 per annum. During the year ended 31 May 20X8 he paid $4,000 for local taxes. He had the following amounts in his accounts： Year ended 31 May 20X6 Accrued local taxes $400 Year ended 31 May 20X7 Accrued local taxes $600 He also received a bill on 5 July 20X8 for $600 for the period 1 April 20X8 to 30 June 20X8. In preparing his accounts for the year ended 31 May 20X8, what would be the charge to the income statement from his rent and local taxes account? A $9,700 B $9,800 C $10,300 D $10,400 |