1. Given the following information:

Petty cash balance	$540	Courier receipt	$102.66
Postage receipt	$66	Office Supplies receipt	$76.38
Business meal receipt	$122.50	Cash on hand at the end of the month	$96.37

What is the amount of cash over and short?

A) Debit $76.09.

B) Credit $76.09.

C) Debit $172.46.

D) Credit $172.46.

E) No Cash over short would be recorded.

2. Given the following information:

Petty cash balance	$480	Courier receipt	$89.22
Postage receipt	$54	Office Supplies receipt	$62.94
Business meal receipt	$109.06	Cash on hand at the end of the month	$82.93

What is the amount that needs to be reimbursed?

A) $389.72.

B) $281.21.

C) $397.07.

D) $308.00.

E) $480.00.

3. Given the following information:

Petty cash balance	$545	Courier receipt	$77.58
Postage receipt	$28	Office Supplies receipt	$99.00
Business meal receipt	$57.57	Cash on hand at the end of the month	$303.07

What is the amount that needs to be reimbursed?

A) $402.07.

B) $293.07.

C) $282.85.

D) $184.06.

4. Triple Company's accountant made an entry that included the following items: debit postage expense $12.72, debit office supplies expense $27.63, credit cash over/short $2.49. If the original amount in petty cash is $326, how much was the credit to cash for the reimbursement?

A) $326.

B) $206.

C) $37.86.

D) $205.84.

E) $43

E) $241.93.