The following balances were shown on the trial balance of X Ltd at 1 January 20x5:

Heat and Light2,500 Cr

Rates1,000 Dr

During the year to 31 December 20x5 the following payments is respect of the above accounts had been made:

Heat and Light12,500

Rates18,000

The Rates had been for the year to 31 March 20x6, and on 1 February 20x6 a heating bill was received for 6,000 for the quarter to 31 January 20x6.

The expense to be included in the in the income statement (profit and loss account) for the year ended 31 December 20x5 for Rates is:

:a.18,000

b.19,000

c.14,500

d.17,000