(8) Simplification Ltd paid 12,300 for gas during the reporting period and 19,400 for electricity. At the beginning of the period, it owed the electricity company 3,200 and the gas company 2,400. At the end of the period, it owed the electricity company 2,900 and the gas company 800 The gas and the electricity charges are recorded in an account for power and heating. What amount is shown in the income statement for power and heating? (a) 41,000 (b) 33,600 I (C) 31,700 (d) 29,800