The gas account for the year ended 30 June X2 is as follows:

Opening balance for gas accrued at 31st July X1 300

Payments made during the year:

10 August X1 for the three months to 31 July X1 600

12 November X1 for the three months to 31 October X1 720

3 February X2 for the three months to 31 January X2  900

18 May X2 for the three months to 30 April X2 840

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

Required

The opening balance on the gas expense account at 1 July X1 is £300

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