Accruals basis of recording expense in P&L

Hi guys

I need help with the following scenario:

Regulatory fees 2012 – For the period 1 January 2012 to 31 December 2012: USD 118 (Paid on 30 November 2011)
Regulatory fees 2013 – For the period 1 January 2013 to 31 December 2013: USD 200 (Paid on 30 November 2012)
Accounting period runs from 1 July 2012 to 30 June 2013.

How much goes in my income statement (prepared under accruals basis) for the year ended 30 June 2013, and why?

Thanks!