Jam is preparing its financial statements for the year ended 30 June 2015. Its draft trial balance includes:(1) A balance for office expenses (including rent) paid in the financial year of USD89,100.(2) A balance for prepayment of rent at 1 July 2014 of USD9,500.On 31 May 2015 Jared paid three months’ rent in advance of USD15,300.Which of the following will be the figure for office expenses in Jam’s statement of profit or loss for the year ended 30 June 2015?
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