The rental receivable from the tenant for the year ended 30 June 2022 is $36,000. The landlord has collected $33,000 from the tenant for the year ended 30 June 2022. The $3,000, being rented for the month of June remains outstanding. ii) The tuition school collects fees in advance. The total cash collected for the year ended 30 June 2022 is $88,000. $12,000 of which are for classes not conducted yet iii) A trading entity has secured $123,000 in sales and collected $100,000 in cash for the year ended 30 June 2022. iv) A waitress earns a salary of $2,300 for the month of May 2022. She has also collected $202 as tips from customers in the same month.
Required
For each of the situations above, how much is the assessable income for the year ended 30 June 2022?