f CW_Sec3_Acc_S2_qp20.... E : Salman started a business on 1 April 2017 He receives an invoice for telephone expenses quarterly in arrears. During the year ended 31 March 2018 his payments for expenses included the following: 2017 30 June Telephone expenses paid in cash $44 4 October Telephone expenses paid by cheque $56 2018 3 January Telephone expenses paid by cheque $62 An invoice for telephone expenses for $59 was received on 31 March 2018. This was for telephone expenses up to the end of March, but was not paid until 5 April 2018. (a) Write up the telephone expenses account in Salman's nominal ledger for the year ended 31 March 2018 (b) Prepare a relevant extract from Salman's income statement for the year ended 31 March 2018 (c) Prepare a relevant extract from Salman's statement of financial position as at 31 March 2018