(a) Commission Received (b) Heating and Lighting (c) Insurance (i) (1) (iv) 14.2 On 1 January 20X2, W Webster, a trader, had the following entries in his ledger REQUIF (a) (b) Interest received $800 owing Rent and Rates $600 prepaid Stationery $400 owing The following information related to the l year ended 31 December 20X2. All transactions were by cheque. 00) Interest received was as follows 18 March $800 13 October $3000 On 31 December 20x2 $900 was still owed for interest to w Webster for 20x2. 14.4 Gordo Capi Drav Mot Trac Trac Rent and Rates were paid as follows 7 February $2500 14 September $2700 A refund for Rent and Rates of $700 was received on 12 November 20x2. At 31 December 20X2 Rent and Rates were prepaid by $300. Stationery was paid as follows 12 April $1 900 18 October $2 400 On 1 January 20x2 there was no Inventory of stationery, while at 31 December 20X2 Inventory of stationary was $700. There were no outstanding invoices for stationery at 31 December 20x2. REQUIRED Prepare the following ledger accounts, including in each case the transfer to the income statement, for the year ended 31 December 20x2 and the balance carried down to the next financial year. (a) Interest received (b) Rent and Rates (c) Stationery Put Sal ine Ve w 01 RE Ad 00)