Abdul maintains a petty cash book with an imprest amount of $150, which is restored on the first day of each month.
He provided the following information on 31 August:
                                                                          $
Total of sundry expenses column ............ 13
Total of postage column ........................... 19
Total of cleaning column .........................  45
Total of ledger accounts column ............. 62

a. Explain the imprest system of petty cash.
b. State the total amount spent by the petty cashier in August.
c. State the double entry which will be made for the total of the sundry expenses column on 31 August.
d. State how the double entry will be made in the ledger for the items in the ledger accounts column.
e. State what entry will appear for petty cash in the statement of financial position on 31 August.
f. State how much the petty cashier will receive on 1 September to restore the imprest.