Accrual

Please help me this question because I have some things misunderstanding At the 31 March 20X2 a company had oil in hand to be used for heating costing $8,200 and an unpaid heating oil bill for $3,600 At 31 March 20X3 the heating oil in hand was $9,300 and there was outstanding heating oil bill of $3,200 Payments made for oil during year ended March 20X3 totalled $34,600 Based on these figures, what amount should appear in statement of profit or loss and other comprehensive income for the year? I worked: Because oil was used for the opening $8,200 that makes the increase in oil expense... Unpaid $3,600 will be reverse that makes decrease in oil expense Outstanding bill will be a accrual cost and make the increse in expense Payments will debit in oil expense correspondenly to cash...etc I dont understand heating oil cost was 9,300? Will it account for in oil expense make that account increase or decrese...can you help me?