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B: The Electricity account for the year ended 31 December 2020 was as follows: Opening balance for electricity accrued at 1 January 2020 600 Payments

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B: The Electricity account for the year ended 31 December 2020 was as follows: Opening balance for electricity accrued at 1 January 2020 600 Payments made during the year: 1 April 2020 for three months to 31 March 2020 1,200 1 July 2020 for three months to 30 June 2020 1,440 1 October 2020 for three months to 30 September 2020 1,800 1 July 2020 for three months to 30 June 2020 1,440 1 October 2020 for three months to 30 September 2020 1.800 1 January 2021 for three months 31 December 2020 1,680 Requirement: Prepare the Electricity Accrual Account and calculate the charge to the Profit and Loss account. (10 marks]

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