accruals and prepaymennts

u are given the following information:
Balance as at 1 April 20×0
Accrual for admin expenses 790
Prepayment for selling expenses 475

The bank summary for the year shows payments for admin expenses of $7190. Included in this figure is $2700 for the quarter ended 31 May 20×1

(i). Prepare the admin expenses account for the year ended 31 March 20×1 and close it off by showing the transfer to the income statement.
Answer given- Income statement charge is $4600 and there is a balance c/d of $1800. How do you get these please!
The bank summary for the year shows payments for selling expenses of £7900. In April 20×1, £900 was paid for selling expenses incurred in March 20×1.

(b) Prepare the selling expenses account for the year ended 31March 20×1 and close it off showing the transfer to the Income statement

Answer given as $9275 for income statement and balance c/d of $900. Can you explain how to arrive at these please
please send answer to mfumupeter@yahoo.com