(i) Kite Sportswear rent their premises at an annual rental of £5,712. On 1 May 20-6 they had paid rent up to the end ofJune 20-6. During the year ended 30 April 20-7 the following payments were made for rent, by cheque: LO2

£

3 July for the three months ended 30 September 20-6 1,428 2October for the three months ended 31 December 20-6 1,428 4 January for the three months ended 31 March 20-7 1,428

(ii) On 1 May 20-6 £498 was owing for sundry expenses. During the year, a total of £2,706 was paid by cheque and on 30 April 20-7 £148 was owing for sundry expenses.

(iii) On 1 May 20-6 the rates prepaid were £1,050. During the year the following payments were made for rates, by cheque:

£

2 October for the six months ended 31 March 20-7 1,248 3 April for the six months ended 30 September 20-7 1,380

(iv) Kite Sportswear have larger premises than they require and on 1 July 20-6 part of their premises were sub-let to Moorland Textiles for an annual rental of £2,976. During the year ended 30 April 20-7 the following amounts were received from Moorland Textiles, by cheque:

£

3 July for the six months ended 31 December 20-6 1,488 4 January for the six months ended 30 June 20-7 1,488 You are required to:

(a) Write up the ledger accounts, for rent, sundry expenses, rates and rent received for the year ended 30 April 20-7.

(b) Balance the accounts, showing clearly the relevant transfers to the final accounts and any amounts to be carried forward to the next financial year.