please with explanation

Alpha receives rent from tenants for numerous offices located throughout the city each year. Alpha receives rents in advance in some cases, and in others, rents are received when due. And sometimes rents aren't received until after they are due (delinquent). The following information is included in Alpha's December 31 balance sheets for 2020 and 2021: Unearned Rent Revenue 2020: $25,000 2021: $38,000 Rent Receivable 2020: $18,000 2021: $27,000 During 2021, Alpha received total cash of $200,000 for rent. In its income statement for the year ended December 31, 2021, how much rent revenue should Alpha report on an accrual basis