Mark Alexander is a sole trader who operates an analytical petty cash book using the imprest system, with analysis columns for VAT, Postage, Stationery, Refreshments, Sundry Expenses and Ledger. The imprest of

£230.00 is restored at the beginning of each month.

As petty cashier, you are required to enter the following transactions for the month of October 20-7. Total and balance the petty cash book at the end of the month and bring down the balance for 1 November 20-7. State the amount required to restore the imprest on 1 November 20-7.

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Oct 1 1 3 Opening balance of 42.76 Enter correct amount of cash to restore the imprest to 230 Paid for wall clock 13.58 plus VAT 2.37, voucher number 32 Paid for stamps 8.40 and coffee 4.98, voucher number 33 7 Paid for envelopes 2.75, box files 5.20, plus VAT 1.39, voucher number 34 5 9 Received 12.50 from S. Groves (use of car park), receipt number 72 12 Paid for dusters and polish 4.58 plus VAT 80p, voucher number 35 14 Paid for registered post 10.75, voucher number 36 14 Paid a creditor M. Datar (PL 26) 19.20 voucher number 37 16 19 21 Paid for stapler and staples 6.38 plus VAT 1.12, voucher number 38 Paid for tea bags and sugar 5.02, voucher number 39 Received 2.80 from W. Bradshaw for postage stamps, receipt number 73 23 Paid for seat covers for van 17.01 plus VAT 2.98, voucher number 40 25 25 Paid a creditor J. Spencer (PL. 32) 23.62, voucher number 41