What is the impact of the following prepayment, accrual and provision transactions on profit, the Balance Sheet and cash flow?

a_ A business has 24 motor vehicles that it leases in return for a monthly payment, excluding insurance. The company’s financial year is 1 April/31 March, but the annual insurance premium of £400 per vehicle for the calendar year January—December is due for payment on 31 December.

b_ A business budgets for energy costs of £6,000 per annum over its financial year 1 January/31 December. Bills for usage are sent each quarter on the last days of each of February, May, August and November. Historically, 70% of the annual energy cost is spent during the autumn and winter(September—February).

c_ business with a financial year of 1 April/31 March purchases a new computer network server for £12,000 on 30 June. The business depreciates computer hardware at the rate of 20% of cost per annum, beginning the month following purchase.