At 1 October 20X5, the following balances were brought forward in the ledger accounts of XY:Rent payable account Dr $1,000Electricity account Cr $800Interest receivable account Dr $300You are told the following.（a）Rent is payable quarterly in advance on the last day of November, February. May and August, at the rate of $6,000 per annum.（b）Electricity is paid as follows.5 November 20X5 $1,000 (for the period to 31 October 20X5)10 February 20X6 $1,300 (for the period to 31 January 20X6)8 May 20X6 $1,500 (for the period to 30 April 20X6)7 August 20X6 $1,100(for the period to 31 July 20X6)At 30 September 20X6 ,the electricity meter shows that $900 has been consumed since the last bill was received.（c）Interest was received during the year as follows.2 0ctober 20X5 $250 (for the six months to 30 September 20X5)3 April 20X6 $600 (for the six months to 31)You estimate that interest of $300 is accrued at 30 September 20X6.The amount of interest receivable to appear in the statement of profit or loss for the year is $___________.