On May 1 of this year, Berger and Company established a Petty Cash Fund. The following petty cash transactions took place during the month:

May 1 Cashed check no. 956 for $70 to establish a Petty Cash Fund, and put the $70 in a locked drawer in the office.

3 Bought postage stamps, $6, voucher no. 1 (Miscellaneous Expense).

4 Issued voucher no. 2 for taxi fare, $4 (Miscellaneous Expense).

6 Issued voucher no. 3 for delivery charges on outgoing parts, $8.

9 N. Berger withdrew $9.50 for personal use, voucher no. 4.

13 Paid $7 for postage, voucher no. 5 (Miscellaneous Expense).

19 Bought pens for office, $7.74, voucher no. 6.

23 Paid $2 for a box of staples, voucher no. 7.

28 Paid $9 for window cleaning service, voucher no. 8 (Miscellaneous Expense).

29 Paid $1.82 for pencils for office, voucher no. 9.

31 Issued for cash check no. 1098 for $55.06 to reimburse Petty Cash Eund.

Instructions 1. Journalize the entry establishing the Petty Cash Eund in the general journal.

2. Record the disbursements of petty cash in the petty cash payments record.

3. Journalize the summarizing entry to reimburse the Petty Cash Eund.