A business completed these transactions:

Aug. 10 Drew a \(\$ 100\) check to establish a petty cash fund, cashed it, and delivered the proceeds and the petty cashbox to Jack Tate, an office secretary who was to act as petty cashier.

15 Paid Sid's Delivery Service \(\$ 14\) to deliver merchandise sold to a customer.

21 Purchased office supplies with petty cash, \(\$ 24.50\).

28 Paid \(\$ 27\) from petty cash to have the office windows washed.

30 Joe Peach, the owner of the business, signed a petty cash receipt and took \(\$ 12\) from petty cash for lunch money.

Sept. 4 Paid \(\$ 17.25\) COD delivery charges on merchandise purchased for resale.

5 Jack Tate noted that there was only \(\$ 5.25\) cash remaining in the fund. Thus, he sorted the paid petty cash receipts by accounts affected and exchanged them for a check to reimburse the fund. However, since the fund had been so rapidly exhausted, the check was made for an amount large enough to increase the size of the fund to \(\$ 125\).

7 Paid Sid's Delivery Service \(\$ 10.25\) to deliver merchandise to a customer.

12 Paid the Eastside Cleaner's delivery person \(\$ 18.20\) upon the delivery to the office of clothes Mr. Peach had dropped off at the cleaners.

14 Paid \(\$ 20.50\) COD delivery charges on merchandise purchased for resale.

17 Gave Mrs. Peach, the wife of the business owner, \(\$ 15\) from petty cash for cab fare and other personal expenditures.

21 Paid \(\$ 35\) for minor repairs to an office typewriter.

26 Purchased office supplies with petty cash, \(\$ 9.90\).

29 Paid \(\$ 8.75\) COD delivery charges on merchandise purchased for resale.

30 Jack Tate sorted the petty cash receipts by accounts affected and exchanged them for a check to reimburse the fund for expenditures and since there was only \(\$ 5.40\) in cash in the fund, for the shortage that he could not explain.

\section*{Required}

1. Prepare a general journal entry to record the check establishing the petty cash fund.

2. Prepare a summary of petty cash payments prior to September 5 that has these categories: Office supplies, Transportation-in, Delivery expense, Withdrawals, and Miscellaneous expenses. Sort the expenditures into the appropriate categories and total the expenses in each category. Prepare a similar summary of petty cash payments after September 5 .

3. Prepare entries to reimburse the fund and increase its size on September 5 and to reimburse the fund on September 30.