Ragston, Inc. began renting a warehouse on January 1, 2022. The monthly rent is $33,600 and is due on the first day of the month. Ragston paid the rent in full on the first of each of the first 10 months of 2022 but did not pay the rent that was due on first of Nov. nor the rent that was due on the first of Dec. The amount of rent expense Ragston should report for the year ended Dec. 31, 2022 is