a) Record entry to replenish a petty cash fund.

Carla's Snack Shop has a petty cash fund of $100. On November 30, the fund contained $10 in cash and receipts for postage of $31, supplies of $42, and travel expenses of $16. Make the journal entry to replenish the fund.

b) On April 16, Triomedia Company made sales of $12,950 to customers using credit cards for payment. The credit card company charges Triomedia a service fee of 2.5% for credit card transactions. Prepare the entry to record the credit card sales. Round to the nearest dollar.