The electricity account for the year ended 30 June 20X0 was as follows: $ Opening balance for electricity accrued at 1 July 19X9 300 Payments made during the year: 1 August 19X9 for three months to 31 July 19X9 600 1 November 19X9 for three months to 31 October 19X9 720 1 February 20X0 for three months to 31 January 20X0 900 30 June 20X0 for three months to 30 April 20X0 840 What is the appropriate entry for electricity? Accrued at Charge to income statement 30 June 20X0 year ended 30 June 20X0 $