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 X5 £450, amount owing as at 31.12.X5 £50.

• Building insurance paid in X5 £600 for the period 1.7.X5 to 30.6.X6 – note: the building was purchased 1.7.X5.

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

• Rents paid in X5 £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 income statement and any balances carried down.