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 450 The journal to post the required gas expense accrual at 30 June X2 is: The gas account for the year ended 30 June X2 is as follows: The gas account for the year ended 30 June X2 is as follows