At 1 January 2009 the accounts of a trader show accrued rent payable of 800. During the

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At 1 January 2009 the accounts of a trader show accrued rent payable of £800.

During the year she pays rent bills totalling £9,000, including one bill for £450 in respect of the quarter ending 31 January 2010. What is the profit and loss charge for rent for the year ended 31 December 2009?

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