Fine Teas operates its petty cash account on the imprest system. It is maintained at a figure of £140, with the balance being restored to that amount on the first day of each month. At 30 April 2012 the petty cash box held £24.37 in cash. During May 2012, the following petty cash transactions arose:

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May June 1 1 Cash received to restore imprest (to be derived) Bus fares 2 Stationery 4 Bus fares 7 Postage stamps 7 Trade journal 8 Bus fares 11 Tippex 12 Typewriter ribbons 14 Parcel postage 15 Paper-clips 15 Newspapers 16 Photocopier repair 19 Postage stamps 20 Drawing pins 21 Train fare 22 Photocopier paper 23 Display decorations 23 Tippex 25 Wrapping paper 27 String 27 Sellotape 27 Biro pens 28 Stapler repair 30 Bus fares 1 Cash received to restore imprest (to be derived) 42 ? 0.41 2.35 0.30 6.50 0.95 0.64 1.29 5.42 3.45 0.42 2.00 16.80 1.50 0.38 5.40 5.63 3.07 1.14 0.78 0.61 0.75 0.46 13.66 2.09 ?