Per prepares his accounts to 31 January each year. At 31 January 20X4 he has the following balances on electricity and telephone accounts:

£
Electricity 6 464 Telephone 3118 Per is due to receive an electricity bill in respect of the three-month period to 31 January 20X4, but it has not yet arrived. By 15 February it has still not arrived and he rings up the electricity company. The customer services representative tells Per that they are having trouble with their computerised billing system, but that the amount of the bill to 31 January 20X4 will be £2350.
The most recent telephone bill received by Per covered the three-month period to 30 November 20X3. Usually Per would expect to spend about £300 per month on phone charges and that seems a reasonable estimate for January 20X4. However, he knows that an unusually large number of calls were made just before Christmas, and he estimates that call charges for December were probably in the region of £420.

a) What amount should be included in Per's profit and loss account for electricity and telephone expenses up to 31 January 20X4?

b) What is the total accrual for electricity and telephone at 31 January 20X4?

c) Where is this amount shown in the balance sheet?