2.1 At August 31, Pratt Shipping has a cash balance per books of 9,500 and the following additional data from the bank statement: charge for printing Pratt Shipping checks 35, interest earned on checking account balance 40, and outstanding checks 800. Determine the adjusted cash balance per books at August 31.

2.2

Setterstrom Company established a petty cash fund on May 1, cashing a check for $100. The company reimbursed the fund on June 1 and July 1 with the following results.

June 1: Cash in fund $1.75. Receipts: delivery expense $31.25, postage expense $39.00, and miscellaneous expense $25.00.

July 1: Cash in fund $3.25. Receipts: delivery expense $21.00, entertainment expense $51.00, and miscellaneous expense $24.75.

On July 10, Setterstrom increased the fund from $100 to $130.

Prepare journal entries for Setterstrom Company for May 1, June 1, July 1, and July 1