A business compiling its financial statements for the year to 31 January each year pays rent quarterly in advance on 1 January, 1 April, 1 July and 1 October each year. After remaining unchanged for some years, the rent was increased from $24,000 per year to $30,000 per year as from 1 July 20X0. Which of the following figures is the rent expense which should appear in the statement of profit or loss for year ended 31 January 20X1？
A、$27,500
B、$29,500
C、$28,000
D、$29,000
A、$27,500
B、$29,500
C、$28,000
D、$29,000
【参考答案及解析】
5months ———— X$24,000 =$10,000 12 months 7months ————- X$30,000=$17,500 12 months Total rent： $10,000 + $17,500 = $27,500
5months ———— X$24,000 =$10,000 12 months 7months ————- X$30,000=$17,500 12 months Total rent： $10,000 + $17,500 = $27,500