On 1 August, Coby Ltd established a $200 petty cash fund. Cheque No.1004 was received by the petty cash cashier and duly cashed. On 31 August, the petty cash box contained the following cash and expense vouchers:                                                                                             

	Expense vouchers ( noGST)
	Voucher no.		Date	Purpose	Amount
	06	August	7	stationery	$ 70.00
	07		8	Taxi	$ 35.00
	08		13	Stamps	$ 27.50
	09		20	Newspapers	$ 19.90

Required:

1. Record the Petty Cash Advance of $200(including journal entry)

2. Record the petty cash vouchers into the petty cash book and reimburse the petty cash expenses (including journal entry Cheque No.1065  )