A business opens on 1 January 20X4 in a shop which is on a 20 year lease. The rent is $20,000 per year and is payable quarterly in advance. Payments were made on what are known as the 'quarter-days' (except the first payment) as follows. 1 January 20X4 25 March 204 24 June 204 29 September 204 25 December 204 $ 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 What will the rental charge be for the year ended 31 December 204