Michelle Singleton 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 £220.00 is restored at the beginning of each month.

As petty cashier, you are required to enter the following transactions for the month of October 20-8. Total and balance the petty cash book at the end of the month and bring down the balance for 1 November 20-8. State the amount required to restore the imprest on 1 November 20-8.

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Oct 1 Opening balance of 35.62 1 2 Enter correct amount of cash to restore the imprest to 220.00 Paid for scissors 4.94, string 2.76 plus VAT 1.35, voucher number 94 Paid a creditor R. Kellerman (PL 24) 24.38, voucher number 95 5 Paid for biscuits 1.59, coffee 4.95, voucher number 96 458 11 14 Paid for postage stamps 11.20, parcel post 4.95, voucher number 97 Received 5.76 from T. Myers (use of telephone), receipt number 32 Paid for electric kettle 15.75 plus VAT 2.75, voucher number 98 16 Paid for fax machine paper 5.32 plus VAT 93p, voucher number 99 18 Paid a creditor W. Quinn (PL 15) 21.62, voucher number 100 20 Paid for registered parcel 18.76, voucher number 101 21 2222 2 Paid for teabags 4.70, sugar 68p, voucher number 102 24 Paid for torch and batteries 9.84 plus VAT 1.72, voucher number 103 25 Paid for computer labels 6.20 plus VAT 1.08, voucher number 28 104 Received 15.50 from S. Ripley (use of car park), receipt number 33 29 Paid for parcel post 9.82, milkman 7.36, voucher number 105