J Owen’s year ended on 30 June 19X4. Write up the ledger accounts, showing the transfers to the final accounts and the balances carried down to the next year for the following:

{a) Stationery: Paid for the year on 30 June 19X4 £855; Stocks of stationery at 30 June 19X3

£290; at 30 June 19X4 £345.

{b) General expenses: Paid for the year to 30 June 19X4 £590; Owing at 30 June 19X3 £64;

Owing at 30 June 19X4 £90.

(c) Rent and rates (combined account): Paid in the year to 30 June 19X4 £3,890; Rent owing at 30 June 19X3 £160; Rent paid in advance at 30 June 19X4 £250; Rates owing 30 June 19X3 £205; Rates owing 30 June 19X4 £360.

(d) Motor expenses: paid in the year to 30 June 19X4 £4,750; Owing as at 30 June 19X3

£180; Owing as at 30 June 19X4 £375.

(e) Owen earns commission from the sales of one item. Recieved for the year to 30 June 19X4 £850; Owing at 30 June 19X3 £80; Owing at 30 June 19X4 £145.