a) A record of all cash transactions is kept, the process of replenishing cash is not too difficult, but there's not a set amount

b) The imprest system allows more control to be kept, with a set amount, and all expenses are reimbursed in the imprest period.

c) A record of all cash transactions is kept, and the process of replenishing cash is simple, as it keeps a set amount.

d) The process of keeping records is too difficult, and it has no control over cash flow.