4.3 Ziggy Ltd starts trading on 1 January 2003. Rent details are as follows:

Invoice paid Period EUR 02.04.2003 01.1.2003–31.3.2003 3,000 03.07.2003 01.4.2003–30.6.2003 4,000 04.10.2003 01.07.2003–30.09.2003 4,000 06.01.2004 01.10.2003–31.12.2003 5,000 03.04.2004 01.1.2004–31.3.2004 5,000 04.07.2004 01.4.2004–30.6.2004 5,000 06.10.2004 01.07.2004–30.09.2004 6,000 05.01.2005 01.10.2004–31.12.2004 7,000 Calculate the rent expense for the year ended:

(a) 31 December 2003

(b) 31 December 2004.