Accrual and prepayment

2. A company has sublet part of its offices and in the year ended 30 November 20X3 the rent receivable was:

Until 30 June 20X3 $8,400 per year
From 1 July 20X3 $12,000 per year

Rent was paid quarterly in advance on 1 January, April, July, and October each year.

What amounts should appear in the company’s financial statements for the year ended
30 November 20X3?

Statement of profit or loss Statement of Financial Position
rent receivable
A $9,900 $2,000 in sundry payables
B $9,900 $1,000 in sundry payables
C $10,200 $1,000 in sundry payables
D $9,900 $2,000 in sundry receivable
The answer is B
prepayment for 1 month= (December) so the amount prepaid of 1/12 x $12,000= $1000
my question is why is $1000 a payable, it should be a receivable as it is a prepayment so it will be an asset