Melanie is a small business owner. Her financial year ends on 31st December. She uses a single column cash book and a petty cash book. The imprest amount for her petty cash book is $500. All payments under $100 are made from the petty cash book.

Melanie had the following transactions in December 2022:

Paid $200 to a supplier, Smith, by cheque
Received a payment of $450 from a customer, Johnson, by cash
Paid $75 for office rent by cheque
Paid $50 for electricity bill by cash
Bought office supplies worth $120 by cheque
Received $600 from a customer, Wilson, by bank transfer
Paid $90 for internet and phone bill by cheque
REQUIRED:
Record these transactions in the following books and balance the books.
(a) Petty cash book [7 marks]
(b) Single column cash book [7 marks]