The financial year of Allen ended on 31st December 2006. Show ledger accounts for the following items including the balance transferred to the necessary part of the financial statements also the balances carried down to 2007: Motor expenses: paid in 2006 Tshs 819; owing at 31st December 2006 Tshs 94. Insurance: paid in 2006 Tshs 840; prepaid as at 31st December 2006 Tshs 68. Stationery: paid during 2006 Tshs 370; owing as at 31st December 2005 Tshs 110; owing as at 31st December 2006 Tshs 245. Business rates: paid during 2006 Tshs 1,654; prepaid as at 31st December 2005 Tshs 140; prepaid as at 31st December 2006 Tshs 120. Allen sub-lets part of the premises. He receives Tshs 1,400 during the year ended 31st December 2006. Warda, the tenant, owed Allen Tshs 175 on 31st December 2005 and Tshs 185 on 31st December 2006. Or 1 st