Accrual and prepayment

ACCRUALS AND PREPAYMENTS

Wha

217 Leisure Co owns two properties which it rents to tenants. In the year ended 31 December 20X6, it received $280,000 in respect of property 1 and $160,000 in respect of property 2. Balances on the prepaid and accrued income accounts were as follows:

31 Ja

A

B

C

31 December 20X6

31 December 20X5

Property 1

13,400 Dr

12,300 Cr

Property 2

6,700 Cr

5,400 Dr

What amount should be credited to the statement of profit or loss for the year ended 31 December 20X6 in respect of rental income?

How to deal with Dr and cr over here I am confused and not able to find the answer through solution