28.1 The financial year of S. Smith ended on 31 December 2013. Show the ledger accounts for the following items including the balance transferred to the necessary part of the financial statements, also the balances carried down to 2010: (a) Motor expenses: Paid in 2013 1,400; Owing at 31 December 2013 200. (b) Insurance: Paid in 2013 1,700; Prepaid as at 31 December 2013 130. (c) Computer supplies: Paid during 2013 900; Owing as at 31 December 2012 300; Owing as at 31 December 2013 400. (d) (e) Business rates: Pald during 2013 5,600; Prepaid as at 31 December 2012 580; Prepaid as at 31 December 2013 560. Smith sublets part of the premises. He receives 3,800 during the year ended 31 December 2013. West, the tenant, owed Hussey 380 on 31 December 2012 and 420 on 31 December 2013.