4.14 In 20X6 the gas bills for Peregrine’s business are received and paid as follows:

Date received Date paid Period covered Amount £

4 March 20X6 10 March 20X6 1.12.X5 – 28.2.X6 841 6 June 20X6 20 June 20X6 1.3.X6 – 31.5.X6 790 6 September 20X6 15 September 20X6 1.6.X6 – 31.8.X6 654 9 December 20X6 20 December 20X6 1.9.X6 – 30.11.X6 752 Peregrine prepares accounts to 31 December each year. He estimates that gas used in December 20X6 would be billed at about £300.

What figure for gas expense should be included in Peregrine’s accounts for the year ended 31 December 20X6? (Work to the nearest pound.)

a) £2,737

b) £3,037

c) £3,057

d) £2,457