A concern completed the following petty cash transactions during June of the current year:

June 1 Drew a \(\$ 150\) check, cashed it, and gave the proceeds and the petty cashbox to Gus Troy, an office clerk who was to act as petty cashier.

5 Purchased computer paper with petty cash, \(\$ 28.80\).

7 Paid \(\$ 8.55\) COD delivery charges on merchandise purchased for resale.

10 Paid \(\$ 7.50\) parcel post charges on merchandise sold to a customer and delivered by mail.

12 Gave Mr. Hank Bronson, husband of the business owner, \$20 from petty cash for cab fare and other personal expenses.

19 Paid \(\$ 9.25\) COD delivery charges on merchandise purchased for resale.

23 Paid a service station attendant \(\$ 7.50\) for washing the personal car of Lil Bronson, the business owner.

24 Paid Ready Delivery Service \(\$ 15.50\) from petty cash to deliver merchandise sold to a customer.

26 Paid \(\$ 45.50\) for minor repairs to an office typewriter.

29 Gus Troy 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 \(\$ 5.50\) in cash in the fund, for the shortage for which he could not account.

\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 that has these categories: Office supplies, Transportation-in, Delivery expense, Withdrawals, and Miscellaneous expenses. Sort the payments into the appropriate categories, total the expenses in each category, and prepare the general journal entry to reimburse the fund.