Also electricity account, motor vehicle, water, bank loan interest by using the same transactions

Here are the requested ledger accounts, using K as the unit.

1. Electricity Expense Account

$$\begin{array}{|l|l|r|l|l|r|} \hline \text{Date} & \text{Particulars} & \text{K} & \text{Date} & \text{Particulars} & \text{K} \\ \hline \text{2023 Jun 30} & \text{Bank} & 40 & \text{2023 Jun 30} & \text{Income Summary} & 50 \\ \text{2023 Jun 30} & \text{Accrued Electricity} & 10 & & & \\ \hline & & \textbf{50} & & & \textbf{50} \\ \hline \end{array}$$

2. Accrued Electricity Account

$$\begin{array}{|l|l|r|l|l|r|} \hline \text{Date} & \text{Particulars} & \text{K} & \text{Date} & \text{Particulars} & \text{K} \\ \hline \text{2023 Jun 30} & \text{Bal c/d} & 10 & \text{2023 Jun 30} & \text{Electricity Expense} & 10 \\ \hline & & \textbf{10} & & & \textbf{10} \\ & & & \text{2023 Jul 1} & \text{Bal b/d} & 10 \\ \hline \end{array}$$

3. Motor Vehicle Account

$$\begin{array}{|l|l|r|l|l|r|} \hline \text{Date} & \text{Particulars} & \text{K} & \text{Date} & \text{Particulars} & \text{K} \\ \hline \text{2022 Jun 30} & \text{Bal b/d} & 500 & \text{2023 Jun 30} & \text{Bal c/d} & 1,200 \\ \text{2023 Jun 30} & \text{Bank (Purchase)} & 700 & & & \\ \hline & & \textbf{1,200} & & & \textbf{1,200} \\ \text{2023 Jul 1} & \text{Bal b/d} & 1,200 & & & \\ \hline \end{array}$$

4. Water Expense Account

$$\begin{array}{|l|l|r|l|l|r|} \hline \text{Date} & \text{Particulars} & \text{K} & \text{Date} & \text{Particulars} & \text{K} \\ \hline \text{2023 Jun 30} & \text{Bank} & 120 & \text{2023 Jun 30} & \text{Prepaid Water} & 20 \\ & & & \text{2023 Jun 30} & \text{Income Summary} & 100 \\ \hline & & \textbf{120} & & & \textbf{120} \\ \hline \end{array}$$

5. Prepaid Water Account

$$\begin{array}{|l|l|r|l|l|r|} \hline \text{Date} & \text{Particulars} & \text{K} & \text{Date} & \text{Particulars} & \text{K} \\ \hline \text{2023 Jun 30} & \text{Water Expense} & 20 & \text{2023 Jun 30} & \text{Bal c/d} & 20 \\ \hline & & \textbf{20} & & & \textbf{20} \\ \text{2023 Jul 1} & \text{Bal b/d} & 20 & & & \\ \hline \end{array}$$

6. Bank Loan Interest Expense Account

$$\begin{array}{|l|l|r|l|l|r|} \hline \text{Date} & \text{Particulars} & \text{K} & \text{Date} & \text{Particulars} & \text{K} \\ \hline \text{2023 Jun 30} & \text{Bank} & 20 & \text{2023 Jun 30} & \text{Income Summary} & 100 \\ \text{2023 Jun 30} & \text{Accrued Interest} & 80 & & & \\ \hline & & \textbf{100} & & & \textbf{100} \\ \hline \end{array}$$

7. Accrued Interest Account

$$\begin{array}{|l|l|r|l|l|r|} \hline \text{Date} & \text{Particulars} & \text{K} & \text{Date} & \text{Particulars} & \text{K} \\ \hline \text{2023 Jun 30} & \text{Bal c/d} & 80 & \text{2023 Jun 30} & \text{Bank Loan Interest Expense} & 80 \\ \hline & & \textbf{80} & & & \textbf{80} \\ & & & \text{2023 Jul 1} & \text{Bal b/d} & 80 \\ \hline \end{array}$$