Use the information to answer the question.

..........................30/9/06.......30/9/07.....

............................N.............N.........

Accrued insurance premium...600...........710.......

Prepaid rent income.........490............630......

The cash book includes N1,850 and N,2,100 in respect of insurance premium and rent income respectively.

What amount is to be credited to the profit and loss account in respect of rent income?

• A N1,710
• B N1760
• C N2000
• D N2240