A supermarket's financial year runs from 1 January to 31 December, and the business maintains a combined rent and rates account. Rent is payable quarterly in advance. Rent was 4,200 for the 12-month period ended 31 July 20x8 and 4,440 for the 12-month period ended 31 July 20x9. The following amounts have been paid in respect of rent: Date paid 2 August 20x7 Quarter ended h 31 October 20x7 1,050 1 November 20x7 31 January 20x8 1,050 1 February 20x8 1 May 20x8 3 August 20x8 30 April 20x8 1,050 31 July 20x8 1,050 31 October 20x8 1,110 2 November 20x8 31 January 20x9 1,110