Josh has been trading for one year as at 31 December 2024 and during that year he paid electricity bills amounting to E760. On 14 january 2025 he received an electricity bill for the three months to 31 December 2024 for 310. He eventually paid the bill on 31 January 2025. His accounts for the year ended 31 December 2024 should show: a. A statement of profit or loss charge for electricity of 760 and a prepayment of 310 on the statement of financial position b. A statement of profit or loss charge for electricity of 760 and an accrual of 310 on the statement of financial position c. A statement of profit or loss charge for electricity of 1,070 and an accrual of 310 on the statement of financial position. d. A statement of profit or loss charge for electricity of 1,070 and a prepayment of 310 on the statement of financial position