Your local fish and chip shop has an accounting year ending on 31 December. The following amounts have been paid as electricity: Date paid 2 December 20x6 1 March 20x7 4 June 20x7 5 September 20x7 4 December 20x7 Quarter ended 28 February 20x7 31 May 20x7 31 August 20x7 30 November 20x7 28 February 20x8 900 930 960 990 1,020