1st picture is the problem 2nd picture where do work.

cash fund for payments of small amounts. The following transactions in Problem 8-2B volving the pet cash occurred in January (the last month of the company's fiscal year) Establishing A any check for s150 is written and made payable to the petty cashier to reimbursing, and petty cash fund. establish the January 3. check is written to replenish the fund for the following adjusting petty cash for expenditures made since si4.29 are a Purchased office supplies that immediately used up h $19.60 CoD shipping charges on merchandise purchased for resale, terms FoB ship- c ping point. Moya uses the perpetual account for paid $38.57 to All-Tech for minor repairs to a computer. d. Paid $12.82 for items classified as miscellaneous expenses. e. Counted $62.28 remaining in the petty cash box. 15 Prepared a company check for $50 to increase the fund to s200 31 The petty cashier reports that $17.35 remains in the fund. A company check is written replen to ish the fund for the following expenditures made since January 14. f Paid $50 to The Smart Shopper for an advertisement in January's newsletter. g. Paid $48.19 for postage expenses. h. Paid $78 to Smooth Delivery for delivery of merchandise, terms FOB destination. 31 The company decides that the January 15 increase in the fund was too little. It increases the fund by another S50, leaving a total of S250. Required 1. journal entries (in dollars and cents) to establish the fund on January 3, to replenish iton January check to Prepare on January 15 31. Jan. 14, $8772, Jan. 31 4 and January 31, and to reflect any increase or decrease in the fund balance and (total, $232 65