Accruals & Prepayments

Q1: At 1 September, the motor expenses account showed 4 months insurance prepaid of $80 and fuel costs accrued of $95. During September, the outstanding fuel bill as paid, plus further bills of $245. At 30 September there was a further outstanding fuel bill of $120.
What was the expense included in the S.O.P.L for motor expenses for September?

Q2: The electricity account for the year ended 30 June 20X3 was as follows:

Opening balance for electricity accrued at 1 July 20X2: $300
Payments made during the year:
1 August 20X2 for three months to 31 July 20X2: $600
1 November 20X2 for three months to 31 October 20X2: $720
1 February 20X3 for three months to 31 January 20X3: $900
30 June 20X3 for three months to 30 April 20X3: $840

What was the expense charged to the S.O.P.L for the year ended 30 June 20X3 and the accrual at 30 June 20X3?

*They charged the whole $600 for three months in the answer even though only $200 of it is this year’s expense since year begins on 1 July. Why is that?

Q3: On 9 October, Parker paid his heat and power bill for the three months ended 30 September 20X4. The bill included a meter rental charge of $60 for the three months ending 31 December 20X4 and a usage charge of $135 for the three month period to 30 September 20X4. Parker has an accounting year end date of 31 October 20X4.

*The answer to this should be Rental prepayment of $40 and Usage accrual of $45 but in the answers it says Rental accrual of $45 and Usage prepayment of $40. Please explain.