4.4 Pookie’s business involves telephone sales, so her business telephone bills are high. Her accounting year ends on 31 August, and in the year to 31 August 2012 she has received bills for telephone charges as follows:

Date received Date paid Period covered Amount £

9 October 2011 15 October 2011 1.7.11 – 30.9.11 9 760 5 January 2012 15 January 2012 1.10.11 – 31.12.11 12 666 6 April 2012 14 April 2012 1.1.12– 31.3.12 8 444 8 July 2012 12 July 2012 1.4.12 – 30.6.12 9 530 Pookie estimates that her telephone charges for July and August will be 2/12 of the total of the charges for the 12 months to 30 June 2012.

What is the telephone expense for inclusion in Pookie’s income statement for the year ending 31 August 2012? (Work to the nearest £.)

a) £40 400

b) £40 626

c) £47 133

d) £33 667.