this is previous year question

QUESTION TWO (a) Explain the meaning of the following terms in the context of accounting for royalties; (i) Minimum rent (ii) Short workings (iii) Recoupment of short workings (iv) Sub-lease (8,marks) (b) On 1st January 2015 , Kelly leased a piece of land to Linda in 10 years to extract some natural resources. Linda sub-leassed one third of the land to Karis for 6 years on 1st January 2017. The lease agreement between kelly and Linda was for payment of sh. 1,500 per ton with a minimum rent of sh. 20,000,000 per annum. The power to recouped short workings was being the first 4 years following the year the short workings occurred. The lease agreement between linda and Karis was for a payment of sh. 2,000 per ton with minimum rent of sh. 2,000,000 p.a The right to recouped short workings was made for the first three years from the inception of the contract The following are the actual output for the last 7 years. Year end is 31st December, REQUIRED Prepare following accounts (i) Royalties payment Account (ii) Royalties Receivable Account (iii) Short workings Account (tenant) (iv) Sub-tenant Account (v) Short-working (sub-tenant) (17 marks)