The following transactions relate to Rashid's electricity expense ledger account for the year ended 30 June 20X9: $ 550 5,400 650 Prepayment brought forward Cash paid Accrual carried forward What amount should be charged to the income statement in the year ended 30 June 20X9 for electricity? A $6,600 B $5,400 C $5,500 D $5,300