問答題
Mr Bod has paid rent of $2,400 for the period 1 January 20X8 to 31 December 20X8. His first accounts are being drawn up for the nine months ended 30 September 20X8. What should his first accounts show?
A、Only a rent expense of $2,400
B、A rent expense of $1,800 and a pre-payment of $600
C、A rent expense of $1,800 and accrued income of $600
D、A rent expense of $2,400, with an explanatory note that this is the usual charge for 12 months