The following information refers to the stationery account in the ledger of M Whiteley. On 1 May 20-5 there was a stock of stationery valued at £158, during the year the following amounts were paid for stationery, by cheque: LO2

£

8 August 20-5 136 4 December 20-5 204 9 March 20-6 192 On 30 April 20-6 there was a stock of stationery valued at £85.

You are required to write up and balance the stationery account for the year ended 30 April 20-6, clearly showing the amount to be transferred to the final accounts and the amount to be carried forward to the next financial year.