accrual and prepayment

At 31 march 2012 a company had oil in hand to be used for heating costing $8200 and an unpaid heating oil bill for $3600.At 31 march 2013 the heating oil in hand was $9300 and there was an outstanding heating oil bill of $3200 .payments made for heating oil during the year ended 31 march 2013 totaled $34,600 ,based on these figures , what amount should appear in the company’s statement of profit and loss and other comprehensive income for heating oil for the year? A $23900 , B $36100 ,C $45300 ,D $33100