a. At 1 November 20X9, the following balances were brought forward in the ledger accounts of Bush:

Rates payable account	Dr		1,700
Electricity account	Cr		970
Interest receivable account	Dr		385
Provision for doubtful debts account	Cr		5,140

You are told the following:

Rates are payable quarterly in advance on the last day of December, March, June and September, at the rate of 7,500 per annum.

Interest was received during the year as follows:

2 November 20X9		335	(for the six months to 30 October 20X9)
3 May 20X9		770	(for the six months to 30 April 20Y0)

You estimate that interest of 385 is accrued at 31 October 20Y0.

Electricity is paid as follows:

5 December 20X9		1,170	(for the period to 30 October 20X9)
10 March 20Y0		1,470	(for the period to 31 December 20X9)
8 June 20Y0		1,670	(for the period to 31 May 20Y0)
7 September 20Y0		1,270	(for the period to 31 August 20Y0)

At 30 October 20Y0, the electricity meter shows that 934 has been consumed since the last bill was received.

At 30 October 20Y0, the balance of trade receivables amounts to 258,500. The provision for doubtful debts is to be amended to 10 per cent of trade receivables.

Required:

Write up the ledger accounts for:

1. rates payable;
2. electricity;
3. interest receivable;
4. provision for doubtful debts.

a. At 1 November 20X9, the following balances were brought forward in the ledger accounts of Bush:

Rates payable account	Dr		1,700
Electricity account	Cr		970
Interest receivable account	Dr		385
Provision for doubtful debts account	Cr		5,140

You are told the following:

Rates are payable quarterly in advance on the last day of December, March, June and September, at the rate of 7,500 per annum.

Interest was received during the year as follows:

2 November 20X9		335	(for the six months to 30 October 20X9)
3 May 20X9		770	(for the six months to 30 April 20Y0)

You estimate that interest of 385 is accrued at 31 October 20Y0.

Electricity is paid as follows:

5 December 20X9		1,170	(for the period to 30 October 20X9)
10 March 20Y0		1,470	(for the period to 31 December 20X9)
8 June 20Y0		1,670	(for the period to 31 May 20Y0)
7 September 20Y0		1,270	(for the period to 31 August 20Y0)

At 30 October 20Y0, the electricity meter shows that 934 has been consumed since the last bill was received.

At 30 October 20Y0, the balance of trade receivables amounts to 258,500. The provision for doubtful debts is to be amended to 10 per cent of trade receivables.

Required:

Write up the ledger accounts for:

1. rates payable;
2. electricity;
3. interest receivable;
4. provision for doubtful debts.