What adjustment he need to make when preparing his final accounts for the year ended 30 April 2019?

8. Sam is preparing his final accounts for the year 30 April 2019. The last payment Sam made for electricity expense was in March 2019 when he paid $9,810 for a period of three months until 28 February 2019. What adjustment he needs to make when preparing his final accounts for the year ended 30 April 2019? (1 Point) A prepayment of $3,270 B. An accrual of $3,270 C. A prepayment of $6,540 D. An accrual of $6,540