On 1 January 19X6 the following balances, among others, stood in the books of T Thomas:

(a) Lighting and heating, (Dr) £277.

(b) Insurance, (Dr) £307.

During the year ended 31 December 19X6 the information related to these two accounts is as follows:

(i) Fire-insurance, £960, covering the year ended 31 April 19X7 was paid.
(ii) General insurance, £630, covering the year ended 31 August 19X7 was paid.
(iii) An insurance rebate of £55 was received on 30 June 19X6.
(iv) Electricity bills of £874 were paid.
(v) An electricity bill of £83 for December 19X6 was unpaid as on 31 December 19X6.
(vi) Oil bills of £1,260 were paid.
(vii) Stock of oil as on 31 December 19X6 was £92.

You are required to write up the accounts for lighting and heating, and for insurance, for the year to 31 December 19X6. Carry forward necessary balances to 19X7.