On July 1, a petty cash fund was established for S100.00. The following vouchers were issued during July:

REQUIRED

1. Prepare the journal entry to establish the petty cash fund.

2. Record the vouchers in the petty cash record. Total and rule the petty cash record.

3. Prepare the journal entry to replenish the petty cash fund. Make the appropriate entry in the petty cash record.

Date July 1 3 5 7 8 11 15 21 25 26 Voucher No. 1234567899 10 Purpose office supplies donation (Goodwill) travel expenses postage due office supplies postage due telephone call travel expenses withdrawal by owner (L. Ortiz) copier repair (miscellaneous) Amount $ 3.00 15.00 5.00 2.00 4.00 3.50 5.00 11.00 20.00 18.50