Joey is a sole trader who keeps full double entry accounting records, including a three-column cash book. All cheques received are banked on the same day. On 31 July 2021 , balances in his books included the following: Joev's transactions for the month of August 2021 included the following: Joey's transactions for the month of August 2021 included the following: Apart of the cash book, Jocy also maintained a petty cash book and using the imprest system for this purpose. The book has four analysis columns - office expenses, postage, travel, and cleaning. The imprest amount is $100. Joey's transactions of petty cash book for the month of August 2021 were as follows: REQUIRED: Record the above transactions in the following books. Balance the books and bring down the balances on 1 September 2021 . (a) Petty cash book (b) Cash book