The transactions on page 345 occurred in April and were related to the general journal and petty cash fund of Merry Co. of Lennoxville:

The chart of accounts includes Cash, 100; Petty Cash, 120; Office Equipment, 130; Postage Expense, 610; Office Supplies Expense, 620; Miscellaneous Expense, 630. The headings of the auxiliary petty cash records are as follows:

Required
1. Record the appropriate entries in the general journal as well as in the auxiliary petty cash record as needed.
2. Be sure to replenish the petty cash fund on April 30 (chequeNo.16).