The gas account for the year ended 30 June X2 is as follows: Openingbalanceforgasaccruedat31stJulyX1Paymentsmadeduringtheyear:10AugustX1forthethreemonthsto31JulyX112NovemberX1forthethreemonthsto31OctoberX13FebruaryX2forthethreemonthsto31JanuaryX218MayX2forthethreemonthsto30AprilX26008008401,040950 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 600 The journal to post the required gas expense accrual at 30 June X2 is: Gas Accruals The value shown on the statement of profit or loss for gas at 30 June X2 is