15. The most recent invoice received for electricity was for the three months ended 30 April 20X9. On the basis of past experience the electricity bill for the three months ended 31 July 20X9 is expected to be $5,700. What is the accrual for electricity at 31 May 20X9? A. $1,900 B. $5,700 C. $1,424 D. $1,426