Q.No.12. AD Sons pays the rental expense in advance. The start business on 1 January 2020 and on that date pays Rs.3,00,000 in respect of the first quarter's rent. During their first year of trade they also pay the following amounts: . 3 March (in respect of the quarter ending 30 June) Rs.3,00,000 . 14 June (in respect of the quarter ending 30 September) Rs.3,00,000 25 September (in respect of the ending 31 December) Rs.3,00,000 13 December (in respect of the first quarter of 2021) Rs.3,00,000 Show these transactions in the rental expense account