Browns have rented a photocopying machine from Whites. The contract is that, besides the annual rental, further payments will be calculated at 3p per copy taken. As at 1 April 2011 rental of £3,000 had been paid in advance; while £2,298 was owed in respect of copies taken. During the year ended 31 March 2012, Browns have paid £11,980 to Whites. The invoice shown was received from Whites in March 2012, and remains unpaid as at 31 March, and Browns have made 12,500 copies in the two months to 31 March 2012. Identify the expense Browns should report in the year to 31 March 2012.

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Rental for the year to 30 September 2012 48,800 copies made until 31 January 2012 £7,200 £1,464