A landlord collected $$5,400$ cash from a tenant for December $2022\text{'}$s rent but the contract rate set for the tenant's December rent is $$8,800.$

Which of the following is true with respect to the landlord's financial statements using generally accepted accounting principles?

Multiple Choice

$$8,800$ would be reported on the statement of cash flows.

$$8,800$ would appear on the balance sheet as rent receivable.

$$8,800$ would appear on the income statement as rent revenue.

$$5,400$ would appear on the balance sheet as prepaid rent.