On 1 May, 20X 1,A company pays a rent bill of $1,800 for the period to 31 April20X2. What are the charge to the profit and loss account and the entry in the statement of financial position for the year ended 30 November 20 X1? （ ）

A、$1,050chargetoprofitandlossaccountandprepaymentof$750inthestatementoffinancialposition
B、$1,050chargetoprofitandlossaccountandaccrualof$750inthestatementoffinancialposition
C、$1,800chargetoprofitandlossaccountandnoentryinthestatementoffinancialposition
D、$750chargetoprofitandlossaccountandprepaymentof$1,050instatementoffinancialposition