Plastics Ltd pays rent for a warehouse used for storage. The quarterly charge for security guard services is £800. The security firm sends an invoice on 31 March, 30 June, 30 September and 31 December. Plastics Ltd always pays the rent five days after the invoice is received. The security services have been used for some years. Plastics Ltd has an accounting year-end of 31 December.

Required Prepare a spreadsheet to show how the transactions of one year in respect of security services are recorded.

AppendixLO1