[单选题]A business compiling its financial statements for the year to 31 July each year pays rent quarterly in advance on 1 January, 1 April, 1 July and 1 October each year. The annual rent was increased from $81,000 per year to $99,000 per year as from 1 October 20X1.
What figure should appear for rent expense in the business's statement of profit or loss and other comprehensive income for the year ended 31 July 20X2?
[单选题] A garage sells to motorists is diesel fuel. Diesel fuel in inventory at 1 November 20X6 was $15,000, and there were invoices awaited for $1,500. During the year to 31 October 20X7, diesel fuel invoices of $82,000 were paid, and a delivery worth $1,700 had yet to be invoiced. (This was the only outstanding balance on the diesel fuel payable account at the year end.) At 31 October 20X7, the inventory of diesel fuel was valued at $7,800. What is the value of diesel fuel to be charged to the garage's statement of profit or loss and other comprehensive income for the year to 31 October 20X7?