(i) L George rents his premises at an annual rental of£1,200. On 1 June 20- 3 George had paid his rent up to the end of July, and during the year ended 31 May 20-4 he made the following payments for rent, by cheque: LO2 20-3 £

1 August 300 5 November 300 20-4 1 February 300

(ii) L George sub-lets part of his premises to S Broke at a rent of £480 per annum; on 1 June 20-3 Broke’s rent was one month in arrears. During the year ended 31 May 20-4 George received the following amounts in cash from Broke:

20-3 £

25 July 40 18 August 120 4 December 150 20-4 9 April 60

(hi) On 1 June 20-3 L George owed £74 for electricity supplies up to that date. During the year he made the follovdng payments by cheque:

20-3 £

1 June 74 10 September 82 5 December 104 20-4 7 April 81 On 31 May 20-4 there was an unpaid bill for electricity of £96.

You are required to:

(a) Write up L George’s rent payable account, rent received account and electricity account for the year ended 31 May 20-4, clearly showing the amounts to be transferred to the profit and loss account.

(b) Show how the balances brought down would appear in the balance sheet on 31 May 20-4.