Accruals

There's a question in an old past paper I'm unable to solve, I need your help in understanding the logic behind the solution. The question: The figure for accruals in the TB is in respect of electricity accrued at 1.4.17. Electricity paid in the year ended 31.3.18 is for the period up until 31.1.18. An electricity invoice of $72,000 was received for the 3 months ended 30.4.18 and this was paid on 1.5.18. TB accruals figure: $100,000 TB electricity figure: $ 347,000 As per the solution the amount charged to income statement is as follows: 347,000-52,000=295,000 And accruals in SOFP is 100,000-52,000=48,000