From the following details you are required to:

1. Record in a petty cash book, with headings for school bus expenses, staff travelling expense, postage, cleaning and ledger accounts

2. Show the balance carried down to 1 October 2018

3. Show how the items would be entered in the general ledger, use your own folio references

2018 $

Sept. 1 The head teacher gave $300 as float to the Petty

Cashier

Payments out of petty cash during September

Sept. 2 Petrol: School bus 16

Sept. 3 T. Keats travelling expenses of staff 23

Sept. 3 Postage 12

Sept. 4 D. Twist travelling expenses of staff 32

Sept. 7 Cleaning expenses 11

Sept. 9 Petrol: School bus 21

Sept. 12 K. Woods: Travelling expenses of staff 13

Sept. 14 Petrol: School bus 23

Sept. 15 L. Blake: Travelling expenses of staff 5

Sept. 16 Cleaning expenses 11

Sept. 18 Petrol bus 22

Sept. 20 Postage 12

Sept. 22 Cleaning expenses 11

Sept. 24 H. Williams travelling expenses of staff 7

Sept. 27 Settlement of T. Clarkes account in the purchases

Ledger (PL18) 13

Sept. 29 Postage 12

Sept. 30 The head teacher reimbursed the petty cashier the

amount spent in the month