The electricity account for the year ended 30 June 20X1 was as follows.
Opening balance for electricity accrued at 1 July 20X0 Payments made during the year
1 August 20X0 for three months to 31 July 20X0
1 November 20X0 for three months to 31 October 20X0
1 February 20X1 for three months to 31 January 20X1
30 June 20X1 for three months to 30 April 20X1
1 August 20X1 for three months to 31 July 20X1
Which of the following is the appropriate entry for electricity?
Accrued?????????????????????????????????????????????????????????? Charge to SPL
at 30 June 20X1??????????????????????????????????????? ?year ended 30 June 20X1 A