2. Theta prepares its financial statements for the year to 30 April each year. The company pays rent for its premises quarterly in advance on 1 January, 1 April, 1 July and 1 October each year. The annual rent was 84,000 per year until 30 June 2000. It was increased from that date to 96,000 per year. What rent expense and end of year prepayment should be included in the financial statements for the year ended 30 April 2001?