W. Hopes year ended on 30 June 2015. Write up the ledger accounts, showing the transfers to the financial statements and the balances carried down to the next year for the following:

(a) Stationery: Paid for the year to 30 June 2015 £240; Inventory of stationery at 30 June 2014 £60; at 30 June 2015 £95.

(b) General expenses: Paid for the year to 30 June 2015 £470; Owing at 30 June 2014 £32; Owing at 30 June 2015 £60.

(c) Rent and business rates (combined account): Paid in the year to 30 June 2015 £5,410; Rent owing at 30 June 2014 £220; Rent paid in advance at 30 June 2015 £370; Business rates owing 30 June 2014 £191; Business rates owing 30 June 2015 £393.

(d) Motor expenses: Paid in the year to 30 June 2015 £1,410; Owing as at 30 June 2014 £92; Owing as at30 June 2015 £67.

(e) Hope earns commission from the sales of one item. Received for the year to 30 June 2015 £1,100; Owing at 30 June 2014 £50; Owing at 30 June 2015 £82.