Activity (A) On 31 December 2014, three months' rent amounting to a total of 3,000 was owing. (B) The rent chargeable per year was 12,000. (C) The following rent payments were made in the year 2015: 6 January, 3,000; 4 April, 3,000; 7 July, 3,000; 18 October, 3,000. (D) The final 3 months' rent for 2015 is still owing.