James Rogers operates a small electrical business. He makes all payments over £25 by cheque and pays all money received into the bank. On 1 May 20-9 his bank cash book showed an overdrawn bank balance of £726.85 and there was £14.30 petty cash in hand.

James Rogers keeps his petty cash book on the imprest system. The imprest of £200 is restored at the beginning of each month.

During the month of May the following transactions took place:

1 May Paid rates £450 Received an amount from the bank, in cash to restore petty cash to imprest amount Bought new plant for reception costing £7.95 3 May Cash sales £385 Paid L Millar, a creditor, £22.50 Bought postage stamps £9.20 8 May Received a cheque of £145.80 fromWKing in full settlement of his account of £153.48 Paid window cleaner £8.50 Bought goods costing £76.99 12 May Banked cash from sales £295.28, a cheque of £62.74 from R. Patel and a cheque of £204.96 from B Groves in full settlement of his account of £215.20 16 May Paid P Temple’s account of £164.80 less 2^ per cent cash discount Bought coffee £3.99 James Rogers withdrew £150 for personal use 23 May Received £73.75 from K Williamson in full settlement of her account of £76.80 25 May Paid cleaner’s wages £24.50 Cash sales £194.36 Paid Crossroads Garage hill of £181.77 less 5 per cent cash discount 28 May Bought a packet of felt tip pens £2.75 Paid F Moore’s account of £407.20 less 5 per cent cash discount Paid A Newton, a creditor, £18.62 30 May Banked cash from sales £73.95, a cheque of £28.40 from J Marsh and a cheque of £36.15 from B Lewis in full settlement of his account of £41.28 Paid milk bill £16.96 You are required to:

(a) Enter each of the above transactions in either a bank cash hook or a petty cash book. Use analysis columns for Sundry expenses. Cleaning, Postage and stationery and Ledger accounts. (The first available petty cash voucher is number 58.)

(b) Balance both the bank cash book and the petty cash book and bring down the balances as at 1 June 20-9.