Record the following selected transactions in general journal format (explanations are not required):

April 1 Established a petty cash fund with a \(\$ 500\) balance.

2 Journalized the day's cash sales. Cash register tapes show a \(\$ 2,869\) total, but the cash in the register is only \(\$ 2,863\).

10 The petty cash fund has \(\$ 169\) in cash and \(\$ 271\) in petty cash tickets issued to pay for Office Supplies (\$61), Delivery Expense (\$113), and Entertainment Expense (\$97), Replenished the fund.

\section*{CHALLENGE EXERCISES}