Kale Companys year-end is December 31. The company rent out unused space in its office building making the tenant sign a three month lease and payment is due in advance on the first day of each quarter to cover the subsequent three months. The rental charge is $6,090 per quarter. The tenant was three months overdue on its first payment and delivered the cheque on April 1. Assume monthly financials are prepared and Kale made appropriate adjusting entries each month and prepared financial statements March 31. No interest is charged on the overdue payment.

Required 1: The entry made April 1 to record the tenant payment would involve a credit to rent receivable for the amount of: $

Required 2: The income statement for the month of March shows Rent Revenue for the amount of: $