The following transactions occurred in March and were related to the general journal and petty cash fund of Samuel & Co. of St. John’s.

The chart of accounts includes Cash, 100; Petty Cash, 105; Office Equip ment, 170; Postage Expense, 645; Office Supplies Expense, 640; Miscellaneous Expense, 630. The headings of the auxiliary petty cash records are the same as for Problem 7A-3.
Required
1. Record the appropriate entries in the general journal and the auxiliary petty cash record as needed.
2. Be sure to replenish the petty cash fund on March 31 (chequeNo.316). From the following, record the transactions in Caron Co.’s auxiliary petty cash record and general journal.