Maple Syrup Mall Limited $($Ltd$)$ is a shopping centre located north of Cape Town. The company is in the process of preparing the financial statements for the year ended $31$ December $2021.$ While preparing the annual rental reconciliation the accountant concluded that the bookkeeper had recognized all rentals received as income, including an amount of R $100000,$ received in December $2021,$ from a long$-$standing tenant S$.$ Dladla in respect of his January $2022$ rental.Required:Discuss in detail whether the above treatment of the rental received is correct