Harry Wilson's financial year ends on 30 June. He rents his premises at

£200 per quarter which is payable on 1 July, 1 October, 1 January and 1 April. In the year ended 30 June 1990, which was his first year of trading, he made the following payments by cheque: 1 July 1989, £200;

3 October 1989, £200; 1 January 1990, £200; 2 Aprill990, £200; 4 June 1990, £200.

Write up Harry's ledger account for rent and show all entries relevant to the final accounts at the end of the year. Be especially careful with the dates. It is never as easy when the financial year differs from the calendar year.

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