Rana is an agent whose accounting year ends on 31st December.

For 2010:

On 1st January, 3 months rent had been paid in advance, 1.200.

On 1st April, she paid 6 months rent in advance, 2.400.

On 1st October, she paid rent for the 6 months ending 31st March year 11, 2.700.

On 1st January commission 3.200 due to Rana was not yet received.

January to December, commission received was 64.300.

At 31st December commission due and not yet received was 4.700.

On 1st January amount outstanding on telephone account was 320.

On 31st March she paid the telephone bill in respect of the previous 6 months, 510.

On 30th September she paid the telephone bill in respect of the previous 6 months, 520.

On 31st December the outstanding amount on the telephone account was 300.

Required: Prepare the rent account, the commission receivable account and the telephone account for the 2010.