B, a limited liability company, receives rent for subletting part of its office premises to a number of tenants.In the year ended 31 December 20X4 B received cash of $318,600 from its tenants.Details of rent in advance and in arrears at the beginning and end of 20X4 are as follows： 31 December 20X4 20X3 $ $Rent received in advance 28,400 24,600Rent owing by tenants 18,300 16,900All rent owing was subsequently receivedWhat figure for rental income should be included in the statement of profit or loss of B for 20X4?