Colin rents premises at a rental of £1 000 per annum. He sublets part of the premises to Hill at £300 per annum and another part to Pine at £200 per annum. On 1 January 19_3 Colin had paid his own rent up to date; Hill’s rent was 3 months in arrears and Pine had paid his rent to 31 March 19_3.

During the year 19_3;

(1) Colin paid his rent at the end of each quarter except the amount due at 31 December 19_3 which was outstanding;

(2) Colin received the following amounts from Hill: 31 January £150;
1 April £75; 5 July £75; 4 December £150; and (3) Colin received the following amount from Pine, 10 October £100.
Required:
The accounts for rent payable and rent receivable in Colin’s ledger for the year ended 31 December 19_3 on the basis that personal accounts are kept for Hill and Pine.