17 A company sublets part of its office accommodation. In the year ended 30 June 2005 cash received from tenants was $83,700. Details of rent in arrears and in advance at the beginning and end of the year were: In arrears In advance $ $ 30 June 2004 3,800 2,400 30 June 2005 4,700 3,000 All arrears of rent were subsequently received. What figure for rental income should be included in the company’s income statement for the year ended 30 June 2005? A $84,000