Recording Petty Cash Transactions Sudbury Ltd. had a balance of \(\$ 1,200\) in cash in its petty cash fund at the beginning of September. The following transactions took place in September:

a. On September 4 , the custodian paid \(\$ 75\) out of petty cash for new stationery on which the company president's name appeared prominently. This is considered supplies expense.

b. On September 11, the custodian paid \(\$ 350\) out of petty cash for maintenance manuals for some equipment. This is a maintenance expense.

c. On September 15 , the custodian paid \(\$ 25\) out of petty cash for transportation-in.

d. On September 23 , the custodian paid \(\$ 50\) out of petty cash to have documents delivered to the lawyers who were defending the firm in a lawsuit. This is considered an other expense.

e. On September 27 , the custodian paid \(\$ 175\) out of petty cash to reimburse the president for costs he had incurred when bad weather prevented the company jet from landing to pick him up after a meeting. This is a travel expense.

f. On September 30, the custodian submitted receipts for the above expenditures and a cheque was drawn for the amount to replenish the fund.
\section*{Required:}
Prepare any journal entries to be made by the corporation to record these transactions.

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