Question: Curran pays all his car expenses by cheques drawn on his business bank account. In the books of the business all these payments are debited to an account for Motor Expenses. To cover private use of the car he treats half of the expenses as private and transfers this proportion to his personal Drawings Account. On 1st January, 1962, he owed £16 for Repairs and had paid Insurance in advance £12. During 1962 he drew cheques to the value of £193 and on 31st December, 1962, he owed £13 for Repairs and had paid Insurance in advance £14. Show the account for Motor Expenses in Currants ledger for 1962 after the accounts for the year had been closed.