A petty cashier operates with an imprest of D1,000 per week. At the end of the week he had disbursed D920. How much is needed to restore the imprest?

Petty cash is a fund of cash that is kept on hand for making small payments instead of issuing a check. The imprest system is a method used to manage petty cash by providing the petty cashier with a fixed amount of money, and requiring that the petty cashier submits receipts to support any disbursements made from the fund. In this question, the petty cashier has an imprest of D1,000 per week, but at the end of the week, he had only disbursed D920. To restore the imprest, the petty cashier would need to be reimbursed with the amount he initially received, which is D1,000. Therefore, the amount needed to restore the imprest is D1,000 - D920 = D80. So the answer is option D, D80.