Your local internet caf has an accounting year ending on 31 December. The following amounts have been paid in respect of telephone and internet: Expense Date paid Telephone 2 November 20x7 Telephone 1 February 20x8 Telephone 1 May 20x8 Telephone 1 August 20x8 Telephone 3 November 20x8 Internet: 3 March 20x8 Internet 2 June 20x8 Quarter ended 31 January 20x8 750 30 April 20x8 780 31 July 20x8 795 31 October 20x8 795 31 January 20x9 825 28 February 20x8 840 31 May 20x8 825 Internet 1 September 20x8 Internet 1 December 20x8 Internet 2 March 20x9 31 August 20x8 855 30 November 20x8 870 28 February 20x9 885 REQUIRED: You are required to show the double-entries in the telephone account and internet account (create two separate accounts) for the year ended 31 December 20x8.