Ivan's Restoration Company completed the following selected transactions during October 2008:

Oct. 1. Established a petty cash fund of $750.

15. The cash sales for the day, according to the cash register records, totaled $9,702.38. The actual cash received from cash sales was $9,752.38.

31. Petty cash on hand was $40.75. Replenished the petty cash fund for the following disbursements, each evidenced by a petty cash receipt:

Oct. 4. Store supplies, $217.30.

8. Express charges on merchandise sold, $150 (Delivery Expense).

9. Office supplies, $13.75.

18. Office supplies, $27.80.

19. Postage stamps, $11.70 (Office Supplies).

21. Repair to office file cabinet lock, $50.00 (Miscellaneous Administrative Expense).

23. Postage due on special delivery letter, $21.95 (Miscellaneous Administrative Expense).

24. Express charges on merchandise sold, $165 (Delivery Expense).

29. Office supplies, $26.85.

31. The cash sales for the day, according to the cash register records, totaled $10,125.95. The actual cash received from cash sales was $10,123.05.

31. Increased the petty cash fund by $150.

Instructions

Journalize the transactions.