The financial year of T Guiness ended on 31 December 20X6. Show the ledger accounts for the following items including the balance transferred to the necessary part of the financial statements, also the balances carried down to 20X7:

(a) Motor expenses: Paid in 20X6 £819; Owing at 31 December 20X6 £94.

(b) Insurance: Paid in 20X6 £840; Prepaid as at 31 December 20X6 £68.

(c) Stationery: Paid during 20X6 £370; Owing as at 31 December 20X5 £110; Owing as at 31 December 20X6 £245.

(d) Business rates: Paid during 20X6 £1,654; Prepaid as at 31 December 20X5 £140; Prepaid as at 31 December 20X6 £120.

(e) Guiness sub-lets part of the premises. He receives £1,400 during the year ended 31 December 20X6. Harte, the tenant, owed Guiness £175 on 31 December 20X5 and £185 on 31 December 20X6.