Construct the relevant ledger accounts for T Ritzema from the following information for the year ended 31 December 2017.

(a) Commission received during 2017 £750. Amount owing to the business as at 1 January 2017 £50. Amount owing to the business as at 31 December 2017 £88.

(b) Rent received during 2017 £2,800. Amount prepaid in 2016 for the following year £195.

Amount owing to the business as at 31 December 2017 £362.

(c) Royalties owing to the business as at 1 January 2017 £94. Royalties received in 2017 £899 of which £21 related to royalties due in 2018.