Also, 'accrual' means what in this accounting? How is it handle in accounting? (e.g. is it Dr or Cr, and is it asset or what?)

Question 6 At 30 November 2011, Joel's trial balance includes the following balances: Inventory at 1 December 2010 Trade receivables Prepayments Trade payables Accruals Bank overdraft account Receivables allowance at 1 December 2010 $ 18,758 42,049 5269 30,428 8,192 2,287 791 Inventory at 30 November 2011 is valued at $19,436, and the receivables allowance is to be adjusted to $877 What value should be reported on Joel's statement of financial position at 30 November 2011 for current assets? A B C D $63,590 $65,285 $68,164 $65,877