C. Harlow has a petty cash book that is used to record his cash receipts and payments. This also incorporates an imprest system that has a float of £400. During February 20X9 the following cash transactions took place:

1 Feb Purchases: £31

3 Feb Wages: £28

6 Feb Petrol for delivery van: £9

8 Feb Bus fares: £3

11 Feb Pens and pencils: £8

12 Feb Payments for casual labour: £25

14 Feb Repairs to delivery van: £17

16 Feb Copying paper: £15

19 Feb Goods for resale: £22

20 Feb Train fares: £12

21 Feb Repairs to premises: £35

22 Feb Postage stamps: £6

23 Feb Drawings: £20

24 Feb Taxi fares: £7

25 Feb Envelopes: £4

26 Feb Purchases: £18

27 Feb Wages: £30

28 Feb Petrol for delivery van: £14

On 28 February 20X9 the cash float was restored to £400.

Record the above in the petty cash book using appropriate analysis columns and make the necessary entries in the ledger.