Alpha receives rent from tenants for numerous offices located throughout the city each year. Alpha receives rents in advance in some cases, and in others, rents are received when due. And sometimes rents arent received until after they are due (delinquent). The following information is included in Alphas December 31 balance sheets for 2020 and 2021:

Unearned Rent Revenue 2020: $25,000 2021: $38,000

Rent Receivable 2020: $18,000 2021: $27,000

During 2021, Alpha received total cash of $200,000 for rent. In its income statement for the year ended December 31, 2021, how much rent revenue should Alpha report on an accrual basis?