The trial balance shows electricity costs as £1,000, but there is an accrual of

£300. Therefore:

(a) an expense of £1,300 will be shown in the income statement

(b) an expense of £700 will be shown in the income statement

(c) accruals of £1,300 will be shown under current liabilities in the statement of financial position

(d) accruals of £300 will be shown under current assets in the statement of financial position