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Ziggy Ltd starts trading on 1 January 2003. Rent details are as follows:
Invoice paid
Period
EUR
02.04.2003
01.1.2003-31.3.2003
3,000
03.07.2003
01.4.2003-30.6.2003
4,000
04.10.2003
01.07.2003-30.09.2003
06.01.2004
01.10.2003-31.12.2003
5,000
03.04.2004
01.1.2004-31.3.2004
04.07.2004
01.4.2004-30.6.2004
06.10.2004
01.07.2004-30.09.2004
6,000
05.01.2005
01.10.2004-31.12.2004
7,000
Calculate the rent expense for the year ended:(a) 31 December 2003(b) 31 December 2004.
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