A concern completed the following petty cash transactions:

Oct. 2 Drew a \(\$ 125\) check, cashed it, and turned the proceeds and the petty cashbox over to Norm Bowers, an office clerk who was to act as petty cashier.

5 Paid \(\$ 9.15\) parcel post charges on merchandise sold to a customer and delivered by mail.

8 Purchased office supplies with petty cash, \(\$ 14.50\).

9 Paid \(\$ 28.35\) from petty cash for repairs to an office copier.

12 Paid \(\$ 10\) COD delivery charges on merchandise purchased for resale.

15 Paid Mercury Delivery Service \(\$ 11.25\) to deliver merchandise sold to a customer.

21 Gave Dennis Moore, the owner of the business, \(\$ 20\) from petty cash for personal use.

23 Paid \(\$ 12.55\) COD delivery charges on merchandise purchased for resale.

27 Dennis Moore, owner of the business, signed a petty cash receipt and took \(\$ 12\) from petty cash for lunch money.

30 Norm Bowers exchanged his paid petty cash receipts for a check reimbursing the fund for expenditures and a shortage of cash in the fund that he could not account for. He reported a cash balance of \(\$ 2.20\) in the fund.

\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.