7-3A Petty cash fund reimbursement and analysis of errors LO4 Capital Irrigation has only a General Journal in its accounting system and uses it to record all transactions. However, the company recently set up a petty cash fund to facilitate payments of small items. The following petty cash transactions were noted by the petty cashier as occurring during April 2020: Apr. 1 Received a company cheque for $340 to establish the petty cash fund. 15 Received a company cheque to replenish the fund for the following expenditures made since April 1 and to increase the fund to $440. a. Paid $90 for janitorial service. b. Purchased office supplies for $92. c. Purchased postage stamps for $28. d. Paid $105 to The County Crier for an advertisement in the newspaper. e. Discovered that $27 remained in the petty cash box. 30 The petty cashier noted that $266 remained in the fund and decided that the April 15 increase in the fund was too large. Therefore, a company cheque was issued to replenish the fund for the following expenditures made since April 15 and to reduce the fund to $390. f. Purchased office supplies for $105. g. Reimbursed office manager for business auto, $51. h. Paid $18 courier charges to deliver merchandise to a customer. Prepare journal entries to record the establishment of the fund on April 1 and its replenishments on April 15 and April 30. View transaction list Journal entry worksheet 21 View transaction list Journal entry worksheet 13 < 1 2 3 poets Record to establish fund. eflook Print References Note: Enter debits before credits. Date General Journal Debit Credit April 01, 2020 Record entry Clear entry View general journal 21 View transaction list Journal entry worksheet < 1 2 3 ints ellook Print oferences Record to reimburse fund and increase it by $100. Note: Enter debts before credits General Journal Debit Credit Date April 15, 2020 21 21 View transaction list Journal entry worksheet 13 < points 2 3 Record to reimburse fund and decrease it by $50. eBook Pint References Note: Enter debits before credits Date April 30, General Journal Debit Credit 2020 Record entry Clear entry View general journal