During the year ended 31 December 20-4 Nigel Giffard paid the following amounts for rent: LO2 18 January £686 for the half year ended 31 March 20-4 10 July £890 for the half year ended 30 September 20-4 5 December £890 for the half year ended 31 March 20-5 You are required to:

(a) Enter the above information in the rent account of Nigel Giffard.

(b) Balance the rent account at 31 December 20-4, clearly showing the amount to be transferred to the final accounts.