The financial year of M. Hussey ended on 31 December 2009. Show the ledger accounts for the following items including the balance transferred to the necessary part of the financial statements, also the balances carried down to 2010:

(a) Motor expenses: Paid in 2009 £800; Owing at 31 December 2009 £100.

(b) Insurance: Paid in 2009 £900; Prepaid as at 31 December 2009 £70.

(c) Stationery: Paid during 2009 £400; Owing as at 31 December 2008 £200; Owing as at 31 December 2009 £300.

(d) Business rates: Paid during 2009 £2,000; Prepaid as at 31 December 2008 £180; Prepaid as at 31 December 2009 £160.

(e) Hussey sublets part of the premises. He receives £1,600 during the year ended 31 December 2009. Willis, the tenant, owed Hussey £190 on 31 December 2008 and £210 on 31 December 2009.