(iv) The electricity account for D for y/e 31st July 2021 appears as follows: Opening accrual at 1st August 2020 500 Subsequent payments during the year: 1st Sept 2020 for 3 months to 31st Aug. 2020 1,000 1st Dec 2020 for 3 months to 30th Nov 2020 1,250 1st March 2021 for 3 months to 28th Feb 2021 1,300 31st July 2021 for 6 months to 31st August 2021 1,200 . . . Required: Complete D's electricity account for y/e 31st July 2021, clearly [5] indicating the charge to the Statement of Profit or Loss account. (charge assumed to accrue evenly)