3. A firm is maintaining a petty cashbook with analysis column of Postages, Motor Expenses, Traveling, Stationery and Advertisement, Office Expenses and Sundries. During a typical week's activities, the following transactions took place: 1,500 8,000 2,000 3,500 9-Mar Postage stamps purchased Fare for delivering parcel 10-Mar Cost of registered letter 11 - Mar Petrol for van Advertisement on local news paper Paid for tea and milk for office staff 12-Mar Paid creditor (B. Sallah his balance due) Traveller's order book bought 13-Mar Paid for postage stamps Postage on Parcel Petrol and oil for van 14 -Mar Paid office cleaners 5,000 1,400 1,200 4,000 1,000 2,000 5,700 750 The petty cash book is operated on the Imprest system with a float of N50,000; reimbursement being made to the cashier at the end of each week. a. You are required to write up a petty cashbook from the above information and bring down the balance as at 16 March (10 marks) b. List and briefly explain five errors which would not offset the trial balance (10 marks) c. List five discrepancies which would not offset the trial balance (5 marks), 3