Accrual and prepayment topic…confusion help needed urgently

leddly owns two properties which it rents to tenants..in the year ended 31dec2006 it received $280000 in respect of property 1 and $ 160000 in respect of property 2.. blances on accrued income and prepaid exp accounts were as follows:
31 dec 2006 property1 13400dr 31dec2005 property 1 12300cr
property 2 6700cr property 2 5400 dr

what amount should credited to the statement of profit and loss for the year ended 31dec 2006?

somebody please tel me how to identify accrued income and prepaid income in this question and why we wrote 13400dr and 6700cr balnce on opposite sides of rental income a/c? why we wrote 12300 cr and 5400 dr as it is in rental income a/c because in my view we have to reverse the entry for opening blance.. please sir john explain it to me .. i so afraid .. i am giving f3 cbe on coming 17th … please help me