The following transactions and events relate to the petty cash fund (imprest amount $400) of Honshu Ltd (all amounts include GST).

1. Paid \($50\) delivery charges on inventory purchased.

2. Paid \($80\) (part payment) for the repair of computer scanner.

3. Purchased office supplies, $58.

4. Paid \($40\) for postage (GST free).

5. Paid \($30\) for newspapers.

6. The petty cashier reimbursed the fund in exchange forexchanged the vouchers in the petty cash box for a cheque to reimburse the fund and to increased the size of the fund from \($400\) to $500.

7. Paid Post Express \($80\) for delivery of urgently needed supplies.

8. Paid \($60\) for office window cleaning.

9. Reimbursed an employee \($32\) for taxi fares for business-related trip.

10. Paid \($23.20\) for coffee and supplies for the staffroom.

11. Refunded \($54\) for petrol purchased by driver for business delivery vehicle.

12. Paid \($60\) for dry-cleaning an office curtain.

Required Show the entries in the cash payments journal to:

i. establish the petty cash fund for the amount of \($400\) ii. reimburse the fund after transaction (5) and increase its size to \($500\) (delivery charges and express delivery payments are to be debited to Freight Inwards; expenses unrelated to motor vehicles, office supplies and postage should be debited to Sundry Expenses.)

iii. reimburse the fund after transaction (12).