Penny Wheelwright runs a small retail business. She makes all payments over £20 by cheque and pays all money received into the bank. On 1 April 20-9 her bank cash book showed a balance in the bank of £304.28 and there was £28.96 petty cash in hand.

Penny keeps her petty cash book on the imprest system. The imprest of £150 is restored at the beginning of each month.

During the month of April the following transactions took place:

2 Apr Bought goods costing £164.52 Received an amount from the bank, in cash to restore petty cash to imprest amount Received a cheque of £278.00 from G Roberts in full settlement of his account of £306.30 4 Apr Paid postage on parcel £14.96 Cash sales £152 Paid E Mellor, a creditor, £18.78 8 Apr PennyWheelwright withdrew £200 for personal use Paid B Dixon’s account of £252.00 less 2^ per cent cash discount Bought large envelopes £5.95 15 Apr Received £584.50 from James Fox in full settlement of his account of £608.00 Bought coffee and tea bags £7.84 22 Apr Paid Parkway’s account of £195.20 less 5 per cent cash discount Paid taxi fare £8.50 Received £78 in cash from B Myers in full settlement of her account of £92.65 25 Apr Bought new electric kettle £19.95 Paid M Dyson’s account of £524.80 less 2^ per cent cash discount 29 Apr Received a cheque of £106.40 from R Williams in full settiement of his account of £115.25 Paid D Mills’ account of £380.60 less 5 per cent cash discount You are required to:

(a) Enter each of the above transactions in either a bank cash book or a petty cash book. Use analysis columns for Sundry expenses. Travel, Postage and stationery and Ledger accounts. (The first available petty cash voucher is number 34.)

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