题目内容
（请给出正确答案）
[主观题]
17 A company sublets part of its office accommodation. In the year ended 30 June 2005 cash
received from tenants
was $83,700.
Details 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
All 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
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