Denise's Business pas $1,440 rent on 15 April 2018 in respect of the quarter ended 30 June 2018. She also pays an electricity bill of $864 covering energy used in 3 months to 31 May 2018. The electricity bill was received on 10 June 2018, and Denise paid it on 20 June. Her financial year ends on 30 April 2018. b)What is the correct figure for accruals in the Denise's Balance sheet as at the date.