The following transactions took place during the financial year ended 31 December 2012. In each case construct the appropriate ledger account.

(a) Cheques cashed by the firm for commission received amounted to £560, of which one quarter of this amount related to the following year.

(b) Wages paid during the year totalled £3,200. Accrued wages at the end of the year were

£470.

(c) Money received for rental income totalled £1,600. However, this was paid for the period 1 January 2012 to 30 April 2013.

(d) Insurance was paid during 2012 as follows:

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Date payment made: Jan 1 May 14 Nov 10 Amount paid: 400 400 400 Period payment made for: Jan 1 to May 31 Jun 1 to Oct 31 Nov 1 to Mar 31