The following file of papers was found in a cupboard of the general office of Green Ltd at the end of the accounting year. Explain how each would be treated in the financial statements and state the total amount to be reported as an accrued liability on the financial year-end date. The year-end is 31 December Year 1.

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Amount Item Description Invoice dated 23 December for goods received 21 December. 260 Invoice dated 23 December for goods to be delivered on 3 January Year 2. 3 Foreman's note of electricity consumption for month of December – no invoice yet received from electricity supply company. 310 100