Collingwood Enterprises operate a petty cash imprest system, with an initial advance of £ I00 being made to the petty cashier to meet incidental expenses. Petty cash expenditures are reimbursed to the petty cashier on the Friday of each week, after a summary of petty cash expenses and accompanying vouchers have been presented to the general cashier. The following expenditures were recorded by the petty cashier during the first two weeks of May 1984:

Stationery Casual wages Goods for resale General expenses Week 1 £
10 8 25 7 50 Financial Accounting and Reporting Week 2 £
5 13 8 II 37

(a) Prepare a petty cash memorandum account for the first two weeks of May 1984.

(b) Present journal entries recording all transactions relating to petty cash for the first two weeks of May 1984.