Question 18 pts

i) The rental receivable from the tenant for the year ended 30 June 2022 is $36,000. The landlord has collected $33,000 from the tenant for the year ended 30 June 2022. The $3,000, being rental for the month of June remain outstanding.

ii) The tuition school collects fees in advance. The total cash collected for the year ended 30 June 2022 is $88,000. $12,000 of which are for classes not conducted yet

iii) A trading entity has secured $123,000 in sales and collected $100,000 in cash for the year ended 30 June 2022.

iv) A waitress earns a salary of $2,300 for the month of May 2022. She has also collected $202 as tips from customers in the same month.

Required

For each of the situation above, how much is the assessable income for the year ended 30 June 2022?

Total 8 marks