The financial year of H Seamers ended on 31 December 2002. Show the ledger accounts for the following items including the balance transferred to the necessary part of the final accounts, also the balances carried down to 2003:

Motor expenses: Paid in 2002 7,440; Owing at 31 December 2002 2,800.

Insurance: Paid in 2002 42,000; Prepaid as at 31 December 2002 3,500.

Stationery: Paid during 2002 18,000; Owing as at 31 December 2001 25,000; Owing as at 31 December 2002 49,000.

Rates: Paid during 2002 95,000; Prepaid as at 31 December 2001 2,200; Prepaid as at 31December 2002 2,900.

Seamers sub-lets part of the premises. Receives 5,500 during the year ended 31 December 2002. Tenant owed Seamers 1,800 on 31 December 2001 and 2,100 on 31 December 2002