Thomas Wagner 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 £190.00 is restored at the beginning of each month.

As petty cashier, you are required to enter the following transactions for the month of October 20-9. Total and balance the petty cash book at the end of the month and bring down the balance for 1 November 20-9. State the amount required to restore the imprest on 1 November 20-9.

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Opening balance of 24.78 Oct 1 1 Enter correct amount of cash to restore the imprest to 190.00 3 Paid for marker pens 3.99 plus VAT 70p, voucher number 105 5 Paid a creditor T. Noble (PL 18) 16.94, voucher number 106 Paid for parcel post 5.20, coffee 4.69, voucher number 107 Paid for clock and batteries 12.65 plus VAT 2.21, voucher number 108 8 12 14 Paid for bubble wrap and string 7.90 plus VAT 1.38, voucher number 109 16 Received 5.94 from S. Rhodes (use of fax machine), receipt number 34 17 Paid for registered post 9.62, biscuits 2.04, voucher number 110 20 222 21 23 25 2 22 27 28 29 29 Paid a creditor B. Malik (PL. 20) 15.72, voucher number 111 Paid for scissors 4.92 plus VAT 86p, voucher number 112 Paid for sponge and car polish for van 9.30 plus VAT 1.63, voucher number 113 Received 14.50 from E. Bishop (use of car park), receipt number 35 Paid for milk 4.39, parcel post 5.42, voucher number 114 Paid for six desk diaries 17.94 plus VAT 3.14, voucher number 115 Paid for postage stamps 15.60, tea bags 3.58, voucher number 116