A W. Hope's year ended on 30 June 2020. Write up the ledger accounts, showing the transfers to the financial statements and the balances carried down to the next year for the following:

(a) Stationery: Paid in the year to 30 June \(2020 £ 240\); Inventory of stationery at 30 June \(2019 £ 60\); at 30 June \(2020 £ 95\).

(b) General expenses: Paid in the year to 30 June \(2020 £ 470\); Owing at 30 June \(2019 £ 32\); Owing at 30 June \(2020 £ 60\).

(c) Rent and business rates (combined account): Paid in the year to 30 June \(2020 £ 5,410\); Rent owing at 30 June \(2019 £ 220\); Rent paid in advance at 30 June \(2020 £ 370\); Business rates owing 30 June 2019 £191; Business rates owing 30 June 2020 £393.

(d) Motor expenses: Paid in the year to 30 June \(2020 £ 1,410\); Owing as at 30 June 2019 £92; Owing as at 30 June \(2020 £ 67\).

(e) Hope earns commission from the sales of one item. Received in the year to 30 June 2020 \(£ 1,100\); Owing at 30 June 2019 £50; Owing at 30 June 2020 £82.