2. Ahmed started in business as a paper plate ar Cup manufacturer on 1 January 2014 , making dp accounts to 31 December 2014. During the yegr electricity bills paid were as follows. The electricity charge for the last two months of year 2014 were paid at the end of January 2015. The total bill at the end of 31 January 2015 is PKR6, 491.52 . Required: What year end accrual is required and what should the electricity charge be for the year ended 31 December 2014 ? Show the relevant entries in the ledger account