Accural and prepayments

Hi, John i was going through the pinned questions and answers in the forum. and i encountered a question which is –

At 31 March 20X2 a company had oil in hand to be used for heating costing $8,200 and an unpaid
heating oil bill for $3,600.
At 31 March 20X3 the heating oil in hand was $9,300 and there was an outstanding heating oil bill of
$3,200.
Payments made for heating oil during the year ended 31 March 20X3 totalled $34,600.
Based on these figures, what amount should appear in the company’s statement of profit or loss and
other comprehensive income for heating oil for the year?

The answer is:Payments made 34,600
Add: opening balance 8,200
Less: opening accrual (3,600)
Less: closing balance (9,300)
Add: closing accrual 3,200
Total: 33,100

and you answered –

The amount to appear in the statement of profit or loss is the cost of the heating oil actually used during the year.

You can calculate how much was actually purchased (by taking the amount paid during the year and adjusted by the amounts owing at the start and end of the year).

Once you know how much was actually purchased, you can calculate how much was used by adjusting for the opening and closing inventories.

I tried this question and found the purchased amount – 34,200 and then calculated the used amount by adjusting opening and closing balances – 33,200 ( same as stated above )

but the question is asking about “what amount shoud appear in statment of profit and loss and in other comprehensive incomes”

so, my doubt was will the purchased amount appear under expenses , as it make sense to take the purchased amount that year not the used amount , but the answer uploaded by the person provides :”USED AMOUNT NOT PURCHASED”

However, you tell which amount should be shown under expenses, it looks like inventory by contest ?