Metals Ltd has begun to employ an office-cleaning company on 1 January. The charge for 4 months’ worth of cleaning services is £1,200. The office-cleaning firm sends an invoice every 4 months, on 30 April, 31 August and 31 December. Metals Ltd always pays the cost of cleaning services 14 days after the invoice is received. Metals Ltd has an accounting year-end of 31 December.

Prepare a spreadsheet to show how the transactions of 1 year with respect to office cleaning services should be recorded.