P7-6A Dockers Company maintains a petty cash fund for small expenditures. The fol-
Journalize and post petty lowing transactions occurred over a 2 -month period:

July 1 Established the petty cash fund by writing a check on Metro Bank for \(\$ 200\).
15 Replenished the petty cash fund by writing a check for \(\$ 195.00\). On this date the fund consisted of \(\$ 5.00\) in cash and these petty cash receipts: freight-out \(\$ 94.00\), postage expense \(\$ 42.40\), entertainment expense \(\$ 46.60\), and miscellaneous expense \(\$ 11.90\).
31 Replenished the petty cash fund by writing a check for \(\$ 192.00\). At this date, the fund consisted of \(\$ 8.00\) in cash and these petty cash receipts: freight-out \(\$ 82.10\), charitable contributions expense \(\$ 40.00\), postage expense \(\$ 27.80\), and miscellaneous expense \(\$ 42.10\).
Aug. 15 Replenished the petty cash fund by writing a check for \(\$ 187.00\). On this date, the fund consisted of \(\$ 13.00\) in cash and these petty cash receipts: freightout \(\$ 74.60\), entertainment expense \(\$ 43.00\), postage expense \(\$ 33.00\), and miscellaneous expense \(\$ 37.00\).
16 Increased the amount of the petty cash fund to \(\$ 300\) by writing a check for \(\$ 100\).
31 Replenished the petty cash fund by writing a check for \(\$ 283.00\). On this date, the fund consisted of \(\$ 17\) in cash and these petty cash receipts: postage expense \(\$ 140.00\), travel expense \(\$ 95.60\), and freight-out \(\$ 46.40\).
\section*{Instructions}

(a) Journalize the petty cash transactions.

(b) Post to the Petty Cash account.

(c) What internal control features exist in a petty cash fund?