J Owen's year ended on 30 June 20X8. 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 20X8 £855; Stocks of stationery at 30 June 20X7 £290;

at 30 June 20X8 £345.

(b) General expenses: Paid for the year to 30 June 20X8 £590; Owing at 30 June 20X7 £64; Owing at 30 June 20X8 £90.

(c) Rent and rates (combined account): Paid in the year to 30 June 20X8 £3,890; Rent owing at 30 June 20X7 £160; Rent paid in advance at 30 June 20X8 £250; Rates owing 30 June 20X7

£205; Rates owing 30 June 20X8 £360.

(d) Motor expenses: Paid in the year to 30 June 20X8 £4,750; Owing as at 30 June 20X7 £180;

Owing as at 30 June 20X8 £375.

(e) Owen earns commission from the sales of one item. Received for the year to 30 June 20X8

£850; Owing at 30 June 20X7 £80; Owing at 30 June 20X8 £145.