At 31/12/2021 a business had accrued electricity outstanding of 3,000. At 31/12/2022 the accrued electricity outstanding was 6,000. During the year 2022 the business made total cash payments of 10,000 to the Electricity company. The electricity expense for the year ended 31/12/2022 is: O a. 13,000 O b. 16,000 O c. None of the others O d. 6,000 O e. 3,000