A In 20X7 the gas bills for Peregrine's business are received and paid as follows;

Date received 4 March 20X7 6 June 20X7 6 September 20X7 9 December 20X7 Date paid 10 March 20X7 20 June 20X7 15 September 20X7 20 December 20X7 Period covered 1.12.X6-28.2.X7 1.3.X7-31.5.X7 1.6.X7-31.8.X7 1.9.X7-30.11.X7 Amount (£) 841 790 654 752 Peregrine prepares accounts to 31 December each year. He estimates that gas used in December 20X7 would be billed at about £300.

What figure for gas expense should be included in Peregrine's accounts to 31 December 20X7? (Work to the nearest £.)

a) £2 737

b) £3 037

c) £3 057

d) £2 457.