1
1 January 2009 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 2009 the information related to these two accounts is as follows:
(i) Fire insurance, £1,164 covering the year ended 31 May 2007 was paid.
(ii) General insurance, £1,464 covering the year ended 31 July 2007 was paid.
(iii) An insurance rebate of £82 was received on 30 June 2009.
(iv) Electricity bills of £1,300 were paid.
(v) An electricity bill of £162 for December 2009 was unpaid as on 31 December 2009.
(vi) Oil bills of £810 were paid.
(vii) Stock of oil as on 31 December 2009 was £205.
You are required to write up the accounts for lighting and heating, and for insurance, for the year
to 31 December 2009. Carry forward necessary balances to 2007.