The financial year for Barbara and Michelle Boutiques Ltd ended on 31 December 2011.

From the following details, make adjustments in ledger (t-account) expense account for rent.

" On 31 December 2010, last quarter's rent amounting to $3,900 was owing . The rent chargeable per year was $15,600 " The following rent payments were made in the year 2011: 6 January $3,900, 4 April 23,900, 7 July 23,900, 18 October 23,900 . The 4th quarter's rent for 2011 is still owing