The electricity account for the year ended 30 June 20X1 was as follows. $ Opening balance for electricity accrued at 1 July 20X0 300 Payments made during the year 1 August 20X0 for three months to 31 July 20X0 600 1 November 20X0 for three months to 31 October 20X0 720 1 February 20X1 for three months to 31 January 20X1 900 30 June 20X1 for three months to 30 April 20X1 840 Calculate the appropriate entry for electricity in the statement of financial position $ and the statement of comprehensive income $ as at 30 June 20X1. (2 marks)