A W. Hope’s year ended on 30 June 2011. Write up the ledger accounts, showing the transfers to the financial statements and the balances carried down to the next year for the following:

(a) Stationery: Paid for the year to 30 June 2011 £240; Inventory of stationery at 30 June 2010 £60; at 30 June 2011 £95.

(b) General expenses: Paid for the year to 30 June 2011 £470; Owing at 30 June 2010 £32; Owing at 30 June 2011 £60.

(c) Rent and business rates (combined account): Paid in the year to 30 June 2011 £5,410; Rent owing at 30 June 2010 £220; Rent paid in advance at 30 June 2011 £370; Business rates owing 30 June 2010 £191; Business rates owing 30 June 2011 £393.

(d) Motor expenses: Paid in the year to 30 June 2011 £1,410; Owing as at 30 June 2010 £92; Owing as at 30 June 2011 £67.

(e) Hope earns commission from the sales of one item. Received for the year to 30 June 2011 £1,100; Owing at 30 June 2010 £50; Owing at 30 June 2011 £82.