W Hope’s year ended on 30 June 2008. 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 2008 £240; Inventory of stationery at 30 June 2007 £60;

at 30 June 2008 £95.

(b) General expenses: Paid for the year to 30 June 2008 £470; Owing at 30 June 2007 £32; Owing at 30 June 2008 £60.

(c) Rent and business rates (combined account): Paid in the year to 30 June 2008 £5,410; Rent owing at 30 June 2007 £220; Rent paid in advance at 30 June 2008 £370; Business rates owing 30 June 2007 £191; Business rates owing 30 June 2008 £393.

(d) Motor expenses: Paid in the year to 30 June 2008 £1,410; Owing as at 30 June 2007 £92; Owing as at 30 June 2008 £67.

(e) Hope earns commission from the sales of one item. Received for the year to 30 June 2008

£1,100; Owing at 30 June 2007 £50; Owing at 30 June 2008 £82.