FAAccrual

Hi, I have a doubt in the below question from kaplan text: The electricity account for the year ended 30 April 2005 was as follows: Electricity accrued at 1 May 2004: 250 Payments made during the year in relation to: Quarter ending 30 June 2004 : 400 Quarter ending 30 September 2004 : 350 Quarter ending 31 December 2004 : 425 Quarter ending 31 March 2005 : 450 Which of the following is the appropriate entry for electricity? Accrued at 30 April 2005 / Charge to statement of P/L for yr end 30 April 2005 1) $nil / $1375 2) $150 / $1525 3) $300 / $1675 4) $450 / $1825 The answer is 2 and below is the solution: T account of electricity Dr cash 400 cash 350 cash 425 cash 450 “Bal cf 150?? —— 1775 —— Cr Bal bf 250 P/L(balancing figure) 1525 —- 1775 —- I cant understand how is that 150 figure calculated? Cheers Ash