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Problem 1: Electricity paid during the year is $16,000. There was an opening accrual b/f of $700. A bill for the quarter ended 31 January 2020 was $1200. What is the electricity charge in the statement of profit orloss for the year ended 31 December 2019?
A $16,000
B $16,100
C $15,900
D $16,400
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