28.4A On 1 January 2016 the following balances, among others, stood in the books of B. Baxter: (a) Lighting and heating, (Dr) 192. (b) Insurance, (Dr) 1,410. During the year ended 31 December 2016 the information related to these two accounts is as follows: (i) Fire insurance, 1,164 covering the year ended 31 May 2017 was paid. (ii) General insurance, 1,464 covering the year ended 31 July 2017 was paid. (iii) An insurance rebate of 82 was received on 30 June 2016. (iv) Electricity bills of 1,300 were paid. (v) An electricity bill of 162 for December 2016 was unpaid as on 31 December 2016. (vi) Oil bills of 810 were paid. (vii) Inventory of oil as on 31 December 2016 was 205. You are required to write up the accounts for lighting and heating, and for insurance, for the year to 31 December 2016. Carry forward necessary balances to 2017