4 Danya owns a small shop and the following information concerns the heat and light account for the year to 31 March 2017: Gas Electricity At 31 March 2016 1,000 prepayment 500 accrual At 31 March 2017 2,000 accrual 1,200 prepayment During the year, Danya made payments of $5,000 for gas and $7,800 for electricity. What is the total heat and light expense for the year ended 31 March 2017? $14,100 B. $13,100 $12,500 D $11,500 (2 marks