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: N 9-Mar Postage stamps purchased 1,500 Fare for delivering parcel 8,000 10-Mar Cost of registered letter 2,000 11 - Mar Petrol for van 3,500 Advertisement on local news paper 5,000 Paid for tea and milk for office staff 1,400 12 - Mar Paid creditor (B. Sallah his balance due) 1,200 Traveller's order book bought 4,000 13 -Mar Paid for postage stamps 1,000 Postage on Parcel 2,000 Petrol and oil for van 5,700 14-Mar Paid office cleaners 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