The financial year of s. Smith ended on 31 December 2016. Show the ledger accounts for the to the necessary part of the financial statements, so the balances carried down to the next year: 

a. Motor expenses Paid in 2016 E1,400; Owing at 31 December 2016 £200. 

b. Insurance: Paid in 2016 £1,700; Prepaid as at 31 December 2016 £130. 

c. Computer supplies: Paid during 2016 £900; Owing as at 31 December 2015 £300; Owing as at 31 December 2016 £400. 

d. Business rates: Paid during 2016 £5,600; Prepaid as at 31 December 2015 £580; Prepaid as at 31 December 2016 £560. 

e. Smith sublets part of the premises. He receives £3,800 during the year ended 31 December 2016. West, the tenant, owed Smith £380 on 31 December 2015 and £420 on 31 December 2016.