Cagney Ltd paid their rent last year with a cheque for 2080 for the rental period 1 April 20X8 to 31 March 20X9. It was accounted for correctly using the accruals concept. The rent bill paid this year in April 2009 amounted to 2680 (rent bills cover the period 1 April to 31 March in the next year). The company's year end is 31 December 20X9. The amount in the financial position for the 20x9 year is: A. 520 rent due B. 722 rent due C. 670 rent prepayment D. None of these E. 390 rent prepayment