Prepare the petty cash reimbursement summaries required where no petty cash book is kept, using the data for B Post from question 8.19.

Question 8.19

Prepare the petty cash book of B Post for February 2022, which is kept using the petty cash imprest system. Show the cash payments journal as an extract and post to the general ledger. The solution is used in question 8.21.
1 Opening balance $75.
4 Stationery $11.00 ($10.00 + $1.00 GST).
7 Platter of sandwiches for after staff meeting $19.80 ($18.00 + $1.80 GST).
8 Postage supplies and stamps $6.05 ($5.50 + $0.55 GST).
10 Staff kitchen cleaning supplies $18.70 ($17.00 + $1.70 GST).
12 Coffee and tea $19.20.
13 Reimburse the petty cash.
14 Advertising $42.35 ($38.50 + $3.85 GST).
Stationery $8.80 ($8.00 + $0.80 GST).
15 Biscuits $18.15 ($16.50 + $1.65 GST).
Reimburse the petty cash.
16 Increase petty cash float by $75.00 to $150.00.
17 Sandwich platter for business visitors $22.00 ($20.00 + $2.00 GST).
20 Stationery $14.85 ($13.50 + $1.35 GST).
21 Postage stamps of various values $45.00 ($40.91 + $4.09 GST).
25 Advertising $22.55 ($20.50 + $2.05 GST).
27 Newspapers $42.35 ($38.50 + $3.85 GST).
Reimburse the petty cash.
Australia Post express envelopes and other stamps $83.05 ($75.50 + $7.55 GST).
28 Milk for the month $40.80.
Reimburse the petty cash.