On 1 January 2016 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 2016 the information related to these two accounts is as follows:
(1) Fire insurance, £1,164 covering the year ended 31 May 2017 was paid.
(2) General insurance, £1,464 covering the year ended 31 July 2017 was paid.
(3) An insurance rebate of £82 was received on 30 June 2016.
(4) Electricity bills of £1,300 were paid.
(5) An electricity bill of £162 for December 2016 was unpaid as on 31 December 2016.
(6) Oil bills of £810 were paid.
(7) Inventory of oil as on 31 December 2016 was £205.

You are required to:

write up the accounts for lighting and heating, and for insurance, for the year to 31 December 2016. Carry forward necessary balances to 2017.