A On 1 January 2012 the following balances, among others, stood in the books of B. Baxter:

(a) Lighting and heating, (Dr) £192.

(b) Insurance, (Dr) £1,410.

During the year ended 31 December 2012 the information related to these two accounts is as follows: (i) Fire insurance, £1,164 covering the year ended 31 May 2013 was paid. (ii) General insurance, £1,464 covering the year ended 31 July 2013 was paid. (iii) An insurance rebate of £82 was received on 30 June 2012. (iv) Electricity bills of £1,300 were paid. (v) An electricity bill of £162 for December 2012 was unpaid as on 31 December 2012. (vi) Oil bills of £810 were paid. (vii) Inventory of oil as on 31 December 2012 was £205. You are required to write up the accounts for lighting and heating, and for insurance, for the year to 31 December 2012. Carry forward necessary balances to 2013.