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 July 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
