please help provide explanation with correct option

1) The following information was taken from the records of Kaka Distress Company: Accrued rent income - January 1 Accrued rent income - December 31 Uneamed rent - January 1 Uneamed rent - December 31 Rent income under accrual basis How much is the rent income wrder cash basis?. 1,600,000 800,000 1,200,000 2,000,000 2,400,000 2) Which of the following is a non-current liability on December 31, 2021 statement of financial position? A Bonds payable maturing on March 2022 which were refinanced in 2022 before issuance of the 2021 financial statements. B. Mortgage note payable due March 15, 2022, which was rolled over in 2022 after the issuance of the 2021 financial statements. C. Mortgage note payable due March 15, 2022, which was converted into shares of the company's ordinary share capital in 2022 before the issuance of 2021 financial statements. D. Mortgage note payable due March 15, 2022, in which the entity has the intention and discretion to roll over for a period of at least 24 months from the original maturity date