Advance Accruals and Prepayment Need Help :(

Hello, Can someone please help me

I understand: e.g
If, we pay 4 months of gas £100 but our statement is one month we do a pre payment:

So DR Prepayment Asset acc for £75
CR Gas £75

Correct?

And if the estimated telephone bill was for £40
we do

DR: Telephone £40
CR £40 Accrual acc

BUTTTTTT

What is the DR and CR when we

: ACCRUE/ FUTURE Income ( e..g we suppose to get paid £1000 INCOME)

AND whats DR and CR for Prepaymetn IF someone PAYS US rental income of £1000 for the year

I get really confused on this 🙁

Please help

Thank You very much!! 🙂