According to the bank statement summary for the year, cheques for £14,800 have been drawn in the name of the landlord. However, a landlord’s cheque for £1,200 had not been presented for payment at the commencement of the year and another for £2,800 at the year-end. Rent accrued at the beginning of the year was £3,600 and at the end £2,800. What is the year’s rent expense?

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a £12,400 b £15,600 £17,200 £14,000 c C d