QUESTION ON ACCRUALS

A company receives rent for subletting part of its office block. Rent, receivable quarterly in advance, is received as follows:

Date of receipt Period covered $ 1 October 20X1 3 months to 31 December 20X1 7,500
30 December 20X1 3 months to 31 March 20X2 7,500
4 April 20X2 3 months to 30 June 20X2 9,000
1 July 20X2 3 months to 30 September 20X2 9,000
1 October 20X2 3 months to 31 December 20X2 9,000

What figures, based on these receipts, should appear in the company’s financial statements for the year ended 30 November 20X2?
Statement of comprehensive income Statement of financial position

A $34,000 Debit Rent in arrears (Dr) $3,000
B $34,500 Credit Rent received in advance (Cr) $6,000 C $34,000 Credit Rent received in advance (Cr) $3,000 D $34,000 Credit Rent in arrears (Dr) $3,000

My question is why isn’t the first rent payment in Oct 2001 considered to account for 2 month towards the 2002 current period, so therefore it would be 5000 ( of the initial October pay contributing towards the comprehensive income of the current year) + 7500+9000+9000+6000 and Cr of 3000 for rent paid in advance for the last payment. Someone explain