The company's year end is 31 December 20X5. Prepare ledger accounts for the following accounts showing the adjustments that are necessary for the year-end accruals and prepayments and the balances that would appear in the financial statements. (Record the transactions in the given order. Omit the "" sign in your response.) a. The opening accrual for heat and light was 130. The company paid 3,700 in the year. The last payment was in December for the period 1 September to the 30 November. This amounted to 1,320. b. The inventory of toiletries on 1 January 20X5 was 240. An additional 650 was purchased in the year. At the year end there were 25 packets of toilet rolls left costing 20 each. c. The rates bill paid last year was 1,800. It was accounted for correctly using the accruals concept. The rates bill paid this year in April amounted to 2,400 (rates bills cover the period 1 April to 31 March in the next year). d. In December 20X4 our tenant paid us 1,650 for the period 1 December to 28 February. During the year we received another 5,750, including 1,950 in December for the three months to 29 February 20X6. e. At the start of the year an agent for a product owed us 440 commission for sales targets we met last year. This year we made the target sales again. They paid us 6,750 but still owe us 740 at the year end. Heat & Light a/c 130 Opening accrual (Click to select) 1 Jan 31 Dec Toiletries (Click to select) 31 Dec 1 Jan (Click to select) [ Toiletries 1 Jan 240 Opening inventory Bank 31 Dec 31 Dec (Click to select) (Click to select) 1 Jan Closing inventory