Use the following information to answer the question

The following transactions were recorded in the cash book of Ibusah for the month of February 2019:
 

	D
Balance b/f	200,000
Commission received	180,000
Receipts from Ojah	98,000
Electricity bill	40,000
Rent	73,400
Drawings	28,600
Insurance	12,800

The total expenses for the month is