Belfast cleaning company operates its petty cash account using an imprest system. It is maintained at a figure of £100 on the first day of each month. At 31 December 20X2 £21.48 was held in the petty cash box. During January 20X3, the following petty cash transactions arose:

Required
Open and post the company's petty cash account for the period 1 January to 1 February 20X3 inclusive and balance the account at 31 January 20X3.
All items of expense appearing in the 'payments' column should be analysed and posted to the respective ledger accounts.

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Cosh received to restore imprest Postoge to be derived 0.63 4.25 8.56 1.90 3.56 5.68 1.90 5.00 8.25 6.50 4.50 2.80 15.60 4.59 5.25 1 Jan 2 Jan Pens 7 Jan Jan apar clips 9 Jan 11 Jan 12 Jan 12 Jan 13 Jan 15 Jan 17 Jan 19 JanSandwichsfor guests 20 Jan 21 Jan 25 Jan 28 Jan 31 Jan Brown envelopes Bus fare Taxi fare ulers Taxi fare BOK of envelopes Toilet roll Samps Racorded delivery Bus fare Cosh received to restore imprest 2.49 1.45 to be derived Feb