A concern completed these petty cash transactions:

May 4 Drew a \(\$ 75\) check to establish a petty cash fund, cashed it, and turned the proceeds and the petty cashbox over to Gayle Bates, an office worker who was appointed petty cashier.

6 Paid \(\$ 12.55\) parcel post charges on merchandise sold to a customer and delivered by mail.

8 Paid \(\$ 14\) to have the office windows washed.

11 Purchased office supplies with petty cash, \(\$ 25.25\).

12 Susan Dixon, owner of the business, signed a petty cash receipt and took \(\$ 8\) from petty cash for coffee money.

14 Paid \(\$ 13.20\) COD delivery charges on merchandise purchased for resale.

15 Gayle Bates noted that only \$2 remained in the petty cashbox. Thus, she sorted the petty cash receipts in terms of the accounts affected and exchanged the receipts for a check to reimburse the fund. However, since the fund had been exhausted so quickly, the check was made sufficiently large to increase the size of the fund to \(\$ 150\).

18 Paid \(\$ 35\) from petty cash for minor repairs to an office machine.

20 Paid \(\$ 12.75\) COD delivery charges on merchandise purchased for resale.

22 Paid A.M. Delivery Service \(\$ 15.20\) to deliver merchandise sold to a customer.

26 Purchased office supplies with petty cash, \$18.

27 Susan Dixon, owner of the business, signed a petty cash receipt and took \(\$ 15\) from petty cash for lunch money.

June 1 Paid \(\$ 16.50\) COD delivery charges on merchandise purchased for resale.

5 Purchased paper clips and pencils with petty cash, \(\$ 10.80\).

10 Paid \(\$ 18.75\) COD delivery charges on merchandise purchased for resale.

12 Gayle Bates sorted the petty cash receipts and exchanged them for a check to replenish the fund for expenditures and, since there was only \(\$ 1.50\) in cash in the fund, for the unexplained shortage.

\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 May 15 that has these categories: Delivery expense, Office supplies, Miscellaneous expenses, Withdrawals, and Transportation-in. Sort the payments into the appropriate categories and total the expenses in each category. Prepare a similar summary of petty cash payments after May 15 .

3. Prepare entries to reimburse the fund and increase its size on May 15 and to reimburse the fund on June 12 .