I’ve haven’t seen the full question but I’ve had an attempt at laying out an explanation. Let me know what you think.
SOFP = Prev. YE 100,000. This year = 72,000*2/3( =Feb & March less April) = 48,000. The change in Accruals is 52,000.
SOPL = If 347,000 was paid this year then 52,000 was accrual/electricity used in the previous financial year. 347,000-52,000 = 295,000 is this financial years’ expense.