Barry Enterprise is preparing its statement of financial position as at 31 October 2017 . The last rental bill paid was $18,000 for the three months June to August 2017. Rental is assumed to remain constant throughout the accounting year. How should the period-end adjustment be reported in the statement of financial position? Current liability of $18,000 Current liability of $12,000 Current asset of $18,000 Current asset of $6,000