26.On Dec. 31 The petty cash custodian performs the month-end reconciliation and totals the receipts as follows: Postage stamps used $58 Courier costs $73 Company lunch costs $61 Office decorations $30 $68 of cash remained on hand. Record the entry to reimburse the petty cash fund. Book any overage or shortage to Petty Cash Overage/Shortage. Use Misc. expense for all costs noted above. 27.On Dec. 31 Deposited $30,000 in a bond sinking fund (related to paying back bonds payable). Use the Other assets account for the debit. 28.On Dec. 31 Record the journal entry to decrease the petty cash fund to $250 from $300.