(a) With the help of the accounting equation complete the gaps in the following table [5marks]

Assets	Liabilities	Capital
Gh	Gh	Gh
i. 450	150	?
ii. ?	170	140
iii. 510	?	110
iv. 260	160	?
v. ?	107	303

(b) Hameeda Company Ltd operates with a petty cash float of Gh1000. The following are the petty cash transactions for the month of August 2021.

2/08/2021: Bought postage stamps for Gh 21.5 and envelopes for Gh 50

3/08/2021: Paid for taxi fare Gh12 and repairs on typewriter Gh 50

4/08/2021: Repairs on furniture Gh150

6/08/2021: Purchased pencils, erasers and other office supplies Gh100

8/08/2021: Travelling expenses Gh10

11/08/2021: Telegrams Gh 25 and typewriter fees Gh12

13/08/2021: Snacks purchased for visitors Gh12

20/08/2021: Repairs to photocopier Gh20

25/08/2021 Delivery expenses Gh 60

29/08/2021: Coffee and other beverages for visitors Gh 95

30/08/2021: Cash received to restore imprest.

You are required to;

i. Record the above transactions in the petty cashbook with columns for postages and telegram; repairs; transport and delivery; snacks and entertainment; and office supplies [10marks]

ii. Post the entries to the nominal ledger to complete the double entry system