Berfin and Co made payments totaling 164,000 for rent during the yoar ended on 31 December Year 2 and on 31 December Year 1 there was a prepaymert of 224 , oo0. The rent payable (according to the contract with the owner of the premises ) is {8,000 a month. What is the amount that shovld be charged to the Year 2 income statement and thown on the starement of finthoial govison of the bushess at at 31 Decenter Year 2 ? Income statement Statement of financial pesitien A. 64,0000,000 prepayment B. 196,000 is. 000 aconved expense c. 164,000 : 28,000 aconved experse D. 105,00018,000 prepayment