21 The financial year of s. Smith ended on 31 December 2016. Show the ledger accounts for the to the necessary part of the financial statements, so the balances carried down to the next year: Motor expenses Paid in 2016 E1,400; Owing at 31 December 2016 200. Insurance: Paid in 2016 1,700; Prepaid as at 31 December 2016 130. computer supplies: Paid during 2016 900; Owing as at 31 December 2015 300; Owing as at 31 December 2016 400. Business rates: Paid during 2016 5,600; Prepaid as at 31 December 2015 580; Prepaid as at 31 December 2016 560. le Smith sublets part of the premises. He receives 3,800 during the year ended 31 December 2016. West, the tenant, owed Smith 380 on 31 December 2015 and 420 on 31 December 2016. 22.2A W. Hope's year ended on 30 June 2020. Write up the ledger accounts, showing the transfers to the financial statements and the balances carried down to the next year for the following: (a) Stationery: Paid in the year to 30 June 2020 240, Inventory of stationery at 30 June 2019 60; at 30 June 2020 95. (b) General expenses: Paid in the year to 30 June 2020 470; Owing at 30 June 2019 32; Owing at 30 June 2020 60. (0) Rent and business rates (combined account): Paid in the year to 30 June 2020 5,410; Rent owing at 30 June 2019 220; Rent paid in advance at 30 June 2020 370; Business rates owing 30 June 2019 191; Business rates owing 30 June 2020 393. (d) Motor expenses: Paid in the year to 30 June 2020 1,410; Owing as at 30 June 2019 192, Owing as at 30 June 2020 67. le) Hope earns commission from the sales of one item. Received in the year to 30 June 2020 11,100, Owing at 30 June 2019 50; Owing at 30 June 2020 82