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5. Cleverley started in business as a (Pper plate and cup manufacturer on 1 January 20X2 making up accounts to 31 December 202. Electricity bills

5. Cleverley started in business as a (Pper plate and cup manufacturer on 1 January 20X2 making up accounts to 31 December 202. Electricity bills received were as follows. 5. Cleverley started in business as a (Pper plate and cup manufacturer on 1 January 20X2 making up accounts to 31 December 202. Electricity bills received were as follows

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