A company incurs gas costs for heating of 12,000 per year, although three-quarters of the annual cost

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A company incurs gas costs for heating of £12,000 per year, although three-quarters of the annual cost is incurred between January and June. Bills are received quarterly at the end of March, June, September & December and paid two weeks later. What is the accrual at the end of June and where does this appear in the financial statements?
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