Concept:Rent for 2010 is calculated using the accrual concept, adjusting cash paid with opening and closing outstanding rent.Explanation:Opening accrued rent of D140 belongs to 2009, so it must be subtracted from D900 paid in 2010.Closing outstanding rent of D160 relates to 2010, so it must be added to find the actual rent expense for 2010.Therefore, rent for 2010 is:900−140+160=920Answer:C. D920