Jeremiah Restoration Company completed the following selected transactions during January:

Jan. 1. Established a petty cash fund of $900.

12. The cash sales for the day, according to the cash register records, totaled $6,148.

The actual cash received from cash sales was $6,180.

31. Petty cash on hand was $75. Replenished the petty cash fund for the following disbursements, each evidenced by a petty cash receipt:

Jan. 3. Store supplies, $470.

7. Express charges on merchandise sold, $55 (Delivery Expense).

9. Office supplies, $30.

13. Office supplies, $11.

19. Postage stamps, $55 (Office Supplies).

21. Repair to office file cabinet lock, $60 (Miscellaneous Administrative Expense).

22. Postage due on special delivery letter, $30 (Miscellaneous Administrative Expense).

24. Express charges on merchandise sold, $85 (Delivery Expense).

30. Office supplies, $14.

Jan. 31. The cash sales for the day, according to the cash register records, totaled $4,550.

The actual cash received from cash sales was $4,536.

31. Decreased the petty cash fund by $200.

Instructions

Journalize the transactions.