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22.4A On 1 January 2019 the following balances, among others, stood i (a) Lighting and heating, (Dr) 192. During the year ended 31 December 2019 the information related to these two accounts is as follows: 0 Fire insurance, 1,164 covering the year ended 31 May 2020 was paid. ) General insurance, 1,464 covering the year ended 31 July 2020 was paid. (6) Insurance, (Dr) 1,410. 333 ( An electricity bill of 162 for December 2019 was unpaid as on 31 December 2019. You are required to write up the accounts for lighting and heating, and for insurance, for the year Part 5 Adjustments for financial statements (An insurance rebate of 82 was received on 30 June 2019. (iv) Electricity bills of 1,300 were paid. (w) Oil bills of 810 were paid. (vii) Inventory of oil as on 31 December 2019 was 205. 21 December 2019. Carry forward necessary balances to 2020