Pert Ltd has been trading for one year as at 31 December 2021 and during that year the company paid electricity bills amounting to 860. On 18 January 2022 the company received an electricity bill for the three months to 31 December 2021 for 410. It eventually paid the bill on 31 January 2022. Its accounts for the year ended 31 December 2021 should show: Select one answer: A statement of profit or loss charge for electricity of 1,270 and a prepayment of 410 on the statement of financial position A statement of profit or loss charge for electricity of 1,270 and an accrual of 410 on the statement of financial position A statement of profit or loss charge for electricity of 860 and an accrual of 410 on the statement of financial position A statement of profit or loss charge for electricity of 860 and a prepayment of 410 on the statement of financial position