| At 31 March 2002 a company had oil in hand to be used for heating costing $8,200 and an unpaid heating oil billfor $3,600.
 At 31 March 2003 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 2003 totalled $34,600.
 Based on these figures, what amount should appear in the company’s income statement for heating oil for the
 year?
 A $23,900
 B $36,100
 C $45,300
 D $33,100
   D 8,200 + 34,600 + 3,200 – 3,600 – 9,300 = 33,100 |