The gas account for the year ended $30$ June X$2$ is as follows:

$$

Opening balance for gas accrued at $31$st July X$1300$

Payments made during the year:

$10$ August X$1$ for the three months to $31$ July X$1600$

$12$ November X$1$ for the three months to $31$ October X$1720$

$3$ February X$2$ for the three months to $31$ January X$2900$

$18$ May X$2$ for the three months to $30$ April X$2840$

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 X$1$ is $300$ Answer $1$

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The journal to post the required gas expense accrual at $30$ June X$2$ is:

Answer $1$

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Gas Answer $2$

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Answer $1$

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Accruals Answer $2$

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The value shown on the statement of profit or loss for gas at $30$ June X$2$ is: Answer $2$