Pookie’s business involves telephone sales, so her business telephone bills are high. Her accounting year ends on 31 August, and in the year to 31 August 2012 she has received bills for telephone...

Pookie’s business involves telephone sales, so her business telephone bills are high. Her accounting year ends on 31 August, and in the year to 31 August 2012 she has received bills for telephone charges as follows:

What is the telephone expense for inclusion in Pookie’s income statement for the year ending 31 August 2012? (Work to the nearest £.)

a) £40 400

b) £40 626

c) £47 133

d) £33 667.