Padilla’s Restoration Company completed the following selected transactions during March 2010:
Mar. 1. Established a petty cash fund of $800.
10. The cash sales for the day, according to the cash register records, totaled $11,368. The actual cash received from cash sales was $11,375.
31. Petty cash on hand was $193. Replenished the petty cash fund for the following disbursements, each evidenced by a petty cash receipt:
Mar. 3. Store supplies, $275.
7. Express charges on merchandise sold, $120 (Delivery Expense).
9. Office supplies, $18.
13. Office supplies, $13.
19. Postage stamps, $9 (Office Supplies).
21. Repair to office file cabinet lock, $40 (Miscellaneous Administrative Expense).
22. Postage due on special delivery letter, $18 (Miscellaneous Administrative Expense).
24. Express charges on merchandise sold, $90 (Delivery Expense).
30. Office supplies, $16.
31. The cash sales for the day, according to the cash register records, totaled $14, 690. The actual cash received from cash sales was $14,675.
31. Decreased the petty cash fund by $50.
Instructions
Journalize the transactions.