Answer
At the end of the period, total the analysis columns. The total spent is reimbursed from the main cash book (Dr petty cash, Cr bank). Each analysis-column total is posted to the debit of the relevant expense account in the nominal ledger, and any VAT column to the VAT account.
Reimbursement: Dr Petty Cash / Cr Bank (amount spent)
Analysis totals: Dr Postage, Dr Stationery, Dr VAT (from columns)Real-world example Monthly, the postage and stationery column totals are posted to their expense accounts and the float topped up from the bank.