Bhengu Fancy Star is an entity that buys and resells fashion dress for ladies and children. Bhengu Fancy Star is NOT registered in accordance with the VAT Act. In its current reporting period ending 28 February 2022, the following balances, amongst the others, appeared in the financial records of the entity: Rent income Debit R Credit R 141 000 NOTE: 1. On 1 February 2022, the entity signed an operating lease agreement to rent its unused office to the administrative team of a well-known auditing company. The refundable rent deposit which is equal to February rental fee was paid the same day. The entity increases its rental fee by 10% at the beginning of each financial year. The rent deposit and rent received have been credited to the rent income account. The rent deposit is payable on 31 December 2024 which is the estimated termination date captured in the contract. REQUIRED: Calculate the income received in advance