Accruals and Prepayment Questions Please Help

Q1: The following information relates to light and heat costs:

– accrued light and heat costs at 31 July 20×5: $1200
– payments of invoice for light and heat costs during the year ended 31 July 20×6: $9400
– paid in September 20×6 an invoice for light and heating cost for period 1June 20×6: 3030

What should be included in the income statement for the year ended 31July 20×6 for light and heat?

a) 8580
b) 11420
c) 10220
d) 11230

Q2: Fred prepare his accounts to 31 December each year. On 1 January 20×8 the amount prepaid for insurance was $360. During 20×8 Fred made the following payments:

1April Motor vehicle insurance for year ended 31 March 20×7 : $240
1June Plant insurance for year ended 31 May 20×7 : $860

What amount should be included in the income statement for the year ended 31 December 20×8 for insurance?

a) 1020
b) 380
c) 740
d) 1100

Please explain your answers also. Thanks in advance