a. Commission: received in advance at the start of the year £50; received in the year £5,600; receivable at the yearend £250.

b. Rates: paid in the year £950; prepaid at the start of the year £220; prepaid at the year end £290.

c. Motor insurance: prepaid at the start of the year £75; paid in the year £744; owing at the yearend £100.

d. Stationery: paid in the year £1,800; owing at the start of the year £250; owing at the end of the year £490.

e. Rent income: receives £550 for rent in the year. Tenant owed £180 at the start of the year and £210 at the end of the year.

f. Insurance: paid in the year £420; prepaid at the year end £35.

Required

Prepare the ledger account for the above transactions.