Adjusting the entries

from the trial balance of Uhura at 31 December 2013. Dr Cr Rs. (000) Rs. (000) Stationery 560 Rent 900 Rates 380 Lighting and heating 590 Insurance 260 Wages and salaries 2,970 There was stationery still in hand at 31 December 2013 which had cost Rs. 15,000. Rent of Rs.300,000 for the last three months of 2013 had not been paid and no entry has been made in the books at all for it. Of the rates, Rs.280,000 was for the year ended 31 March 2014. The remaining Rs. 100,000 was for the three months ended 31 March 2013. Fuel had been delivered on 18 December 2013 at a cost of Rs. 15,000 and had been consumed before the end of 2013. No invoice had been received for the Rs. 15,000 fuel in 2013 and no entry has been made in the records of the business. Rs.70,000 of the insurance paid was in respect of insurance cover for the year 2014. Nothing was owing to employees for wages and salaries at the close of 2013