A On 1 January 2019 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 2019 the information related to these two accounts is as follows:

(i) Fire insurance, \(£ 1,164\) covering the year ended 31 May 2020 was paid.

(ii) General insurance, \(£ 1,464\) covering the year ended 31 July 2020 was paid.

(iii) An insurance rebate of \(£ 82\) was received on 30 June 2019.

(iv) Electricity bills of \(£ 1,300\) were paid.

(v) An electricity bill of \(£ 162\) for December 2019 was unpaid as on 31 December 2019.

(vi) Oil bills of \(£ 810\) were paid.

(vii) Inventory of oil as on 31 December 2019 was \(£ 205\).

You are required to write up the accounts for lighting and heating, and for insurance, for the year to 31 December 2019. Carry forward necessary balances to 2020.