The Telephone Account for the Year Ended 30 June 20X2

The telephone account for the year ended 30 June 20X2 was as follows: Opening balance for telephone accrued at 1 July 20X2 £6,000 Payments made during the year:
1 August 20X1 for the period to 31 July 20X1 £12,000
1 November 20X1 for the period to 31 October 20X1 £14,400 1 February 20X2 for the period to 31 January 20X2 £18,000 30 June for the period to 30 April 20X2 £16,800
Which of the following is the appropriate entry for telephone in the financial statements at 30 June 20X2?

A) £55,200
B) £61,200
C) £66,400
D) £68,400
E) *£16,800 x 2/3 = £11,200