25. On October 1, 2012, Al Zahra Trading Co. established a petty cash fund for OMR 175 and a cheque is written for the same amount and made out to Ms. Fatma, the petty cash custodian. At the end of each month the fund is to be replenished. At the end of the month, Fatma has the receipts for the following:

Office supplies OMR 60

Delivery expenses OMR 50

Postage OMR 20

Entertainment OMR 30

Required:

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