DR

Insurance Account

CR

€

€

Jun

Bank a/c

1,560

Dec

P & L a/c

1,200

Dec

Bal c/d

360

1,560

Jan

Bal b/d

360

DR

Rent Account 

CR

€

€

Jan

Bank a/c

300

Apr

Bank a/c

300

Jul

Bank a/c

300

Dec

P & L a/c

1,200

Nov

Bank a/c

800

Dec

Bal c/d

500

1,700

1,700

Jan

Bal b/d

500

DR

Motor Expenses Account

CR

€

€

Bank a/c

560

Dec

P & L a/c

660

Dec

Bal c/d

100

660

660

Jan

Bal b/d

100

DR

General Expenses Account

CR

€

€

Bank a/c

700

Dec

P & L a/c

750

Dec

Bal c/d

50

750

750

Jan

Bal b/d

50

DR

Rental Income Account 

CR

€

€

Mar

Bank a/c

300

Jun

Bank a/c

300

Dec

P & L a/c

1,000

Sep

Bank a/c

300

Dec

Bal c/d

200

Dec

Bank a/c

300

1,200

1,200

Jan

Bal b/d

200