Information relating to Robertson Traders' Accounts was as follows. 1st January 2021 31st December 2021 Water Rates Investment Income Received 800 Accrual 900 Prepaid 900 Owing 500 Accrual 1100 Accrual 1900 Owing During the year ended 31 December the following Payments and Receipts were extracted from the Business's Bank Account. Paid Water 6300 Paid Rates 2600 Received Investment Income 3800 Required: (b) Explain with appropriate examples the Accruals/Matching concept. [8]