Exercise 9 A business opens on 1 January 2014 in a shop which is on a 20 year lease. The rent is $20,000 per year and is payable quarterly in advance. Payments were made on what are known as the 'quarter-days' (except the first payment) as follows. $ 1 January 2014 5,000.00 25 March 2014 5,000.00 24 June 2014 5,000.00 29 September 2014 5,000.00 25 December 2014 5,000.00 What will the rental charge be for the year ended 31 December 2014