The financial year of S. Smith ended on 31 December 2016. Show the ledger accounts for the following items including the balance transferred to the necessary part of the financial statements, also the balances carried down to the next year:

(a) Motor expenses: Paid in \(2016 £ 1,400\); Owing at 31 December \(2016 £ 200\).

(b) Insurance: Paid in \(2016 £ 1,700\); Prepaid as at 31 December \(2016 £ 130\).

(c) Computer supplies: Paid during 2016 £900; Owing as at 31 December 2015 £300; Owing as at 31 December 2016 f400.

(d) Business rates: Paid during 2016 f5,600; Prepaid as at 31 December 2015 £580; Prepaid as at 31 December 2016 f560.

(e) Smith sublets part of the premises. He receives \(£ 3,800\) during the year ended 31 December 2016. West, the tenant, owed Smith \(£ 380\) on 31 December 2015 and \(£ 420\) on 31 December 2016.