On 1 January 2018 the following balances, among others, stood in the books of A. Cook, a sole proprietor:

(a) Business rates, \(£ 600\) (Dr);

(b) Packing materials, \(£ 1,400\) (Dr).

During the year ended 31 December 2018 the information related to these two accounts is as follows:
(i) Business rates of \(£ 6,200\) were paid to cover the period 1 April 2018 to 31 March 2019;
(ii) \(£ 4,000\) was paid for packing materials bought;
(iii) \(£ 900\) was owing on 31 December 2018 in respect of packing materials bought on credit;
(iv) Old materials amounting to \(£ 300\) were sold as scrap for \(£ 300\) cash;
(v) Closing inventory of packing materials was valued at \(£ 2,400\).
You are required to write up the two accounts showing the appropriate amounts transferred to the income statement at 31 December 2018, the end of the financial year of the trader.
Note: Individual accounts are not opened for trade payables for packing materials bought on credit.