An Entity's Year End Is 31/12/X2

An entity's year end is 31/12/X2. The statement received from the telephone company in the previous year indicated that at 31/12/X1 £280 had been overpaid in the previous year. During the year to 31/12/X2 the following transactions took place
Invoice received 15/01/X2:Telephone for the period 01/10/X1 to 31/12/X1: £1,200
Invoice received 15/04/X2: Telephone for the period 01/01/X2 to 31/03/X2: £1,600.
Invoice received 15/07/X2: Telephone for the period 01/04/X2 to 30/06/X2: £2,000
Invoice received 15/10/X2: Telephone for the period 01/07/X2 to 30/09/X2: £2,100 .
Invoice received 15/01/X2: Telephone for the period 01/10/X2 to 31/12/X2: £1,800
The company makes a direct debit payment to the telephone company of £700 per month (on the 25th of each month) .
The amount shown in the statement of financial position at 31/12/X2 will be:

A) £900 prepayment
B) £1,180 prepayment.
C) £1,180 prepayment
D) £1,180 accrual