A Firm Records All Transactions Relating to the Expense Rates

A firm records all transactions relating to the expense rates in a 20X1.
On 1 January 20X1 there was a prepayment of £600 in respect of rates. On 31 December 20X1 there was rates prepaid of £700. During the year £3,100 was paid in respect of rates.
The total expense for rates for the year appearing the income statement account was:-

A) £3,000
B) £3,100
C) £3,200
D) £3,700