Construct the ledger accounts for S Yates based on the following data:

(a) Heating and lighting owing as at 1 Jan 2016 £32. Amounts paid during 2016 £453. Heating and lighting owing as at 31 December 2016 £56.

(b) Insurance owing at 1 Jan 2016 £187. Amount paid during 2016 £955. Insurance prepaid as at 31 December 2016 £42.

(c) Wages paid in advance in 2015 for the year 2016 £211. Wages paid during 2016 £6,980.

Wages owing as at 31 December 2016 £544.

(d) Telephone paid in 2016 £378. Prepaid as at 1 January 2016 £17. Prepaid as at 31 December

£61.