A Ltd has paid annual rents of £40,000, £40,000, £55,000 ((£40,000/2)+(£70,000/2)), £57,500 ((£70,000/2)+(£45,000/2)) and £45,000.
Mae A Cyf wedi talu rhenti blynyddol o £40,000, £40,000, £55,000 ((£40,000/2)+(£70,000/2)), £57,500 ((£70,000/2)+(£45,000/2)) a £45,000.