What are the advantages of an imprest petty cash book?

I cheques can be drawn easily

II A cheque on the use of cash

III Liability of the petty cashier is limited to the value of petty cash

IV Loses through the petty cashier can be minimized

• A I, II and III only
• B I, II and IV only
• C I, III and IV only
• D II, III and IV only