The financial year of H Saunders ended on 31 December 19X6. Show the ledger accounts for the following items including the balance transferred to the necessary part of the final accounts, also the balances carried down to 19X7:

(a) Motor expenses: Paid in 19X6 £744; Owing at 31 December 19X6 £28.

(b) Insurance: Paid in 19X6 £420; Prepaid as at 31 December 19X6 £35.

(c) Stationery: Paid during 19X6 £1,800; Owing as at 31 December 19X5 £250; Owing as at 31 December 19X6 £490.

{d) Rent: Paid during 19X6 £950; Prepaid as at 31 December 19X5 £220; Prepaid as at 31 December 19X6 £290.

(e) Saunders sub-lets part of the premises. Receives £550 during the year ended 31 December 19X6. Tenant owed Saunders £180 on 31 December 19X5 and £210 on 31 December 19X6.