Mark Alexander is a sole trader who keeps his petty cash on the imprest system. The imprest of £100 is restored at the beginning of each month.

During the month of February 20-8 the following transactions took place:

Voucher number Feb 1 Petty cash in hand £15.62 1

Petty cash restored to imprest amount 2

Paid wages £16.10 18 4

Bought postage stamps £3.44 19 8

Paid a creditor, G Newman £12.40 20 10 Car sponge and car polish £5.65 21 12 Paid cleaner’s wages £18.20 22 15 Envelopes £2.25 23 17 Bought rear light reflector for van £14.55 24 18 Postage on parcel £1.70 25 21 Paid wages £12.50 26 24 Packet ofA4 paper £3.45 27 You are required to draw up a petty cash book to record the above transactions and also give the entry on 1 March 20-8 restoring the petty cash to the imprest amount.

Your analysis columns will be for Wages, Postage, Stationery, Motor expenses and Ledger.