Accurals

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…..