A trader paid operating expenses during his financial year. There was the amount accrued at the start of the year and a prepayment at the end of the year.

What is the formula for calculating the operating expenses for the year?

A. Amount paid + opening accrual + closing prepayment
B. Amount paid + opening accrual – closing prepayment
C. Amount paid – opening accrual + closing prepayment
D. Amount paid – opening accrual – closing prepayment