The Batley Print Shop, which is not registered for VAT, rents a photocopying machine. It makes a quarterly payment as follows: (a) Three months rental in advance (b) A charge of 2 pence per copy made during the quarter just ended The rental agreement began on I August 20X4. The first six quarterly bills were as follows. Cost of copies taken Bills dated Rental Total CU 2,100 3,600 3,500 3,900 4,350 4,650 CU CU I August 20X4 I November 20X4 I February 20X5 I May 20X5 I August 20X5 I November 20X5 2,100 2,100 2,100 2,100 1,500 1,400 1,800 1,650 1,950 2,700 2,700 The bills are paid promptly, as soon as they are received. Requirements (a) Calculate the charge for photocopying expenses for the year to 31 August 20X4 and the amount of prepayments and/or accrued charges as at that date. (b) Calculate the charge for photocopying expenses for the following year to 31 August 20X5, and the amount of prepayments and/or accrued charges as at that date.