George Mainwaring maintains a petty cash book for all payments less than £20. The imprest of £100 is restored at the end of each week. Other payments are made by cheque, and all receipts are paid into the bank. At the start of business on Monday 3 March 20-6 his bank cash book showed a balance in hand of £1,468.12.

For the week which followed his bank paying-in book counterfoils showed the following:

4 Mar Cash from sales £280.80, a cheque for £97.50 from C Godfrey in full settlement of a £100 debt and a cheque for £24.25 from M Square 6 Mar Cash sales £488.30 and a cheque for £15 from H Blewitt who had bought Mainwaring’s old typewriter 7 Mar Cash from sales £272.90 During the same week Mainwaring drew the following cheques:

£

4 Mar For personal use 250.00 6 Mar Warmington Council (rates) 315.30 6 Mar M Fox (in full settlement of his account of £800.00) 780.00 7 Mar Petty cash ?

Payments out of petty cash were;
Voucher number £
3 Mar Petrol 501 16.80 3 Mar AYeatman, a creditor 502 18.10 4 Mar Cleaning lady 503 11.40 5 Mar Box file 504 4.30 5 Mar Train fares 505 10.10 6 Mar Postage stamps 506 15.20 7 Mar Window cleaner 507 5.50 You are required to:

(a) Write up and balance the petty cash book. Use analysis columns for: Travelling, Cleaning, Postage and stationery. Ledger accounts.

(b) Write up and balance the bank cash book.