Almond Co has been trading for one year as at 31 December 2020 and during that year they paid electricity bills amounting to 1,200. In January 2021 they received an electricity bill for the two months to 31 December 2020 for 260. The bill is paid on 18 January 2021. Almond Co's financial statements for the year ended 31 December 2020 should show: In the statement of profit or loss electricity expense of 1,200 and a prepayment of 260 on the statement of financial position. In the statement of profit or loss electricity expense of 1,460 and an accrual of 260 on the statement of financial position. In the statement of profit or loss electricity expense of 1,200 and an accrual of 260 on the statement of financial position. In the statement of profit or loss electricity expense of 1,460 and a prepayment of 260 on the statement of financial position. Which of the following would be an entry in a company's statement of changes in equity? Interest expense for the year O Repayment of a long-term loan O Depreciation expense for the year O Dividends paid