This is the question Maple Syrup Mall Limited is a shopping centre located north Cape Town. The company is in the process of preparing the financial statements for the year ended $31$ December $2021.$ While preparing the annual rental reconciliation the accountant concluded the the bookkeeper had recognised all rentals received as income, including an amount of R$100000,$ received in December $2021,$ from a long$-$standing tenant S$.$Dladla in respect of his January $2022$ rental. Required$-$ Discuss whether the above treatment of rental received is correct