RECORDING PETTY CASH TRANSACTIONS. SCB, Inc., had a balance of $600 in cash in its petty cash fund at the beginning of September. The following transactions took place in September:

a) On September 4, the custodian paid $34 out of petty cash for new stationery on which the company president’s name appeared prominently.

b) On September 11, the custodian paid $167 out of petty cash for maintenance manuals for the firm’s new jet aircraft.

c) On September 15, the custodian paid $37 out of petty cash for transportation-in.

d) On September 23, the custodian paid $46 out of petty cash to have documents delivered to the lawyers who were defending the firm in a lawsuit.

e) On September 27, the custodian paid $231 out of petty cash to reimburse the president for costs he had incurred when bad weather prevented the company jet from landing to pick him up after a meeting.

f) On September 30, the custodian submitted receipts for the above expenditures, and a check was drawn for the amount to replenish the fund.

REQUIRED:

Prepare the journal entries made by the corporation to record these transactions.