Accrual accounting requires cash flow data for rent income calculation Steps:

• Identify opening position: Martha owed $5000 rent on 1 September 2021 (opening rent payable of$5000).
• Identify closing position: She was owed $$1000).

Why C is correct:

• Not applicable; calculation yields $6000 if assuming zero cash and net position change (from -$5000 to +$1000), but this ignores standard accrual needs and doesn't match any option precisely.

Why the others are wrong:

• A: $2700 ignores balances entirely, possibly a miscalculation of difference adjusted for months.
• B: $5000 equals opening balance only, omitting year-end adjustment.
• D: $9300 exceeds plausible net (e.g., 5000 + 1000 + assumed cash), unsupported by data.

Not enough information. Final answer: Not enough information.