The following transactions took place during the financial year ended 31 December 2010. In each case construct the ledger account.

(a) Advertising paid during 2010 totalled £712 but as at 31 December 2010 there was £45 still owing.

(b) Insurance paid during 2010 totalled £556. Out of the total paid, £21 was for January 2011.

(c) Heating and lighting expenses paid during 2010 amounted to £650 of which £250 was for 2011.

(d) Cheques received for rent during the year totalled £1,100. However, by the end of the year the firm was still owed £180.