The gas account for the year ended $30$ June $x2$ is as follows:

It is anticipated that the next quarter's payment will be the similar to the last quarter.

The opening balance on the gas expense account at $1$ July $x1$ is $700$

The journal to post the required gas expense accrual at $30$ June $x2$ is:

The value shown on the statement of profit or loss for gas at $30$ June $x2$ is: