The following adjustments are required to be made to the ledger accounts for Mr Cog for the year ended 31.12.X5:

Stationery expenses paid in 19X5 £450, amount owing as at 31.12.X5

£50.

Building insurance paid in 19X5 £600 for the period 1.7.X5 to 30.6.X6

- note: the building was purchased 1.7.X5.

Motor expenses paid in 19X5 £550, amount owing 31.12.X4 £70, amount owing 31.12.X5 £90.

Rents paid in 19X5 £1,500 for the period 1.7.X5 to 30.6.X6, £1,200 had been paid last year for the period 1.7.X4 to 30.6.X5 Rents receivable during the year should be £50 per month. Only £500 has been received as at 31.12.X5.

Show the ledger accounts for the above, the amounts transferred to the profit and loss account and any balances carried down.