Habib maintains a three column cash book and also a petty cash book.
The petty cash imprest is $80. All payments under $30 are made from petty cash. The petty cash book has analysis columns for travel, stationery and ledger accounts.
The balances on 1 February 20–9 were:
                                                           $
Petty cash ................................      44
Cash..........................................    200
Bank overdraft ....................... 2,968
The following transactions took place in February 20–9:

Feb 1 Petty cash restored from business bank account
4 Paid for taxi fares, $18
14 Received a cheque from Nadira in settlement of her account of $440, less 2 1/2 % cash discount
19 Bought copy paper, $12
24 Paid Uzma $343 by credit transfer after deducting 2% cash discount
26 Paid Bashir, a credit supplier, $25
27 Cash sales, $1 962
28 Paid all office cash into the bank except $150

Write up the petty cash book and the cash book for February 20–9. Balance the books on 28 February and bring down the balances on 1 March 20–9.