On 1 January 20X6 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 20X6 the information related to these two accounts is as follows 

(i) Fire insurance, 1,164 covering the year ended 31 May 20X7 was paid 

(ii) General insurance, 1,464 covering the year ended 31 May 20X7 was paid 

(iii) An insurance rebate of 82 was received on 30 June 20X6 

(iv)Electricity bills of 1,300 were paid 

(v) An electricity bill of 162 for December 20X6 was unpaid as on 31 December 20X6 

(vi) Oil bills of 810 were paid 

(vii) Stock of oil as on 31 December 20X6 was 205 

You are required to write up the accounts for lighting and heating, and for insurance, for the year to 31 December 20X6 Carry forward necessary balances to 20X7