Accruals and Prepayments Elizabeth Arden's financial ended on 31 December 2016. 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 2017. (a) Telephone expenses: Paid in 2016 $140; Owing at 31 December 2016 $200 (b) Electricity: Paid in 2016 $1,700 Prepaid as at December 2016 $1,130 c) Computer supplies: Paid during 2016 $900, Owing as at 31 December 2015 $300, Owing as at 31 December 2016 $400. (d) Business rates: Paid during 2016 $ 5,600; Prepaid as at 31 December 2015 $5,800; Prepaid as at 31 December 2016 $5,600