Problem $9.$ As an inducement to enter a lease, a lessor granted a lessee ten months of free rent under a six year operating lease.

The lease is effective on March $31,2024$ and provided for monthly rental of P$114,000$ to begin January $1,2025.$

$-$How much is the accrued rent receivable that should be reported for December $31,2025?$

a$.726,750$

b$.776,550$

c$.726,550$

d$.$ None of the above