FAAccurals

Help with this Question please..... A company pays rent quarterly in arrears on 1 January, 1 April, 1 July and 1 October each year. The rent was increased from $90,000 per year to $120,000 per year as from 1 October 20X2. What rent expense and accrual should be included in the company's statements for the year ended 31 January 20X3? Rent expense Accrual A 100,000 20,000 B 100,000 10,000 C 97,500 10,000 D 97,500 20,000 i know the expense for the year is 100,000 but i am not getting the accruals part. Thanks in advance.....