Shilpa is a sole trader. She pays all receipts into the bank at the end of each day’s trading and all payments are made by cheque, except for those less than $20 which are regarded as petty cash items.

She provided the following information:

a. Write up the petty cash book for the week ended 28 February 20–9. Use analysis columns for refreshments, cleaning, motor expenses and ledger accounts. Balance the book on 27 February 20–9 and restore the imprest on 28 February 20–9.

b. Write up the cash book for the week ended 28 February 20–9.Balance the book at 28 February 20–9 (after the restoration of the petty cash imprest).

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Date Detail Amount 20-9 $ Feb 21 Balance at bank 3120 Petty cash imprest 50 22 Paid South West Traders 721 to settle an account of $750 24 Received cheques: Janpath Stores 410 to settle an account of $425 AB Trading 220 26 Paid: Window cleaner 7 Speedy Motors 85 Petrol 11 27 Paid: Refreshments 5 Ghandi Stores 12