QR Codes Trading's year ends on 31 January 2020. Below are the transactions incurred:

(a) Motor expenses: Paid during the year 31 January 2020 RM819; Owing at 31 January 2019 RM94; Owing at 31 January 2020 RM72.

(b) Insurance: Paid during the year 31 January 2020 RM840; Prepaid as at 31 December 2020 RM68.

(c) Stationery: Paid during 2020 RM370; Owing as at 31 January 2019 RM110; Owing as at 31 January 2020 RM245.

(d) Business rates: Paid during the year 31 January 2020 RM1,410; Owing as at 31 January 2019 RM92; Owing as at 31 January 2020 RM67.

(e) QR Codes Trading sub-lets part of the premises. It receives RM1,400 during the year ended 31 January 2020. Bar Coding, the tenant, owed QR Codes Trading RM175 on 31 January 2019 and RM185 on 31 January 2020.

Required:

(i) Prepare the ledger accounts, showing the balance transferred to the financial statements and the balances carried down to the next year.