Rent paid for eight months up to 28 February 2010 amounts to £32,000. Since then rent has been increased by 20%. The rent written off as expense in the Statement of income for the year ended 30 June 2010 and stated as accrued (liability) as at that date would be

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Expense a £48,000 b £51,200 £38,400 £57,600 c C d Accrued £16,000 £19,200 £6,400 £25,600