The following information relates to the accounts of A Vincent, who finished her first year of business as at 31 March 2013:

(a) An insurance charge of £930 was incurred although only £725 was paid in respect of this amount.

(b) Heating and lighting due for the year was £1,340. Cheques were sent out on 1 April and every following three months for £400 each.

(c) Property is sub-let to a tenant at a charge of £5,800 per annum. Cheques had been received for £4,750 by the end of the year.

(d) Cheques had been paid out for motor expenses totalling £750. This was to cover the fifteen-month period starting 1 July 2012.

Show the ledger accounts for each of the above.