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Assume a company has its financial year from February 2020 to January 2021. The company receives a quarterly electric bill for January 2021 to March

Assume a company has its financial year from February 2020 to January 2021. The company receives a quarterly electric bill for January 2021 to March of 2021 in March 2021 for 3,000.

Does this bill have any effect on the financial statements as of January 2021?

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