Prepare a Petty Cash Book on the imprest system form the following:

2003 `

Jan. 1 Received ` 100 for petty cash 2 Paid bus fare 2.50 2 Paid carriage 2.50 3 Paid for postage and telegrams 5.00 4 Paid for stationery 8.00 5 Paid for repairs 15.00 5 Bus fare 2.50 5 Cartage 6.00 10 Postage 7.00 10 Cartage 5.00 10 Stationery 8.00 15 Refreshments to customers 18.50