ACCA考试 F3 求详解？

ACCA考试 F3 求详解？

17 A company sublets part of its office accommodation. In the year ended 30 June 2005 cash received from tenantswas $83,700.Details of rent in arrears and in advance at the beginning and end of the year were:                                                       In arrears                        In advance                                                          $                                        $30 June 2004                                           3,800                                2,40030 June 2005                                            4,700                                3,000All arrears of rent were subsequently received.What figure for rental income should be included in the company’s income statement for the year ended 30 June2005?
A $84,000B $83,400C $80,600D $85,800