300 600 720 900 Opening balance for electricity accrued at 1 July 20X0 Payments made during the year 1 August 20X0 for three months to 31 July 20x0 1 November 20xo for three months to 31 October 20X0 1 February 20X1 for three months to 31 January 20X1 30 June 20x1 for three months to 30 April 20X1 1 August 20x1 for three months to 31 July 20X1 Which of the following is the appropriate entry for electricity? Accrued Charge to SPL at 30 June 20x1 year ended 30 June 20X1 $Nil $3,060 $460 $3,320 $560 $3,320 $560 $3,420 840 840 A B 10.7 The electricity account for the year ended 30 June 20X1 was as follows