30 जून 20X9 को समाप्त वर्ष के लिए राशिद के बिजली व्यय बही खाते (electricity expense ledger account) से संबंधित निम्नलिखित लेनदेन हैं: - आगे लाया गया पूर्व भुगतान (Prepayment brought forward): $550 - नकद भुगतान (Cash paid): $5,400 - आगे ले जाया गया उपार्जन (Accrual carried forward): $65030 जून 20X9 को समाप्त वर्ष में बिजली के लिए लाभ या हानि के विवरण (statement of profit or loss) में कितनी राशि प्रभारित की जानी चाहिए?

Complete the following statement regarding year-end adjustments: The net profit for the financial year will be _________ by a rent accrual adjustment, and _________ by an insurance prepayment adjustment.

Elena prepared draft accounts for the year ended 31 October 20X5. Rent of $21,000 was paid and recorded on 12 July 20X4 for the period 1 July 20X4 to 30 June 20X5. The annual rent for the next period starting 1 July 20X5 increased to $24,000, which has not yet been invoiced or paid. Property insurance of $12,000 was paid and recorded on 1 September 20X5 for the full year to 31 August 20X6. What is the net effect on profit in the draft accounts of adjusting for these accruals and prepayments?