Accounting

"Journal all entries by date for the following transactions..."

Kiona Co. set up a petty cash fund for payments of small amounts. The following transactions involving the petty cash fund occurred in May (the last month of the company's fiscal year).

May 1	Prepared a company check for $450 to establish the petty cash fund.
15	Prepared a company check to replenish the fund for the following expenditures made since May 1.
	a.Paid $140.40 for janitorial services.
	b.Paid $114.62 for miscellaneous expenses.
	c.Paid postage expenses of $78.30.
	d. Paid $102.87 toThe County Gazette(the local newspaper) for an advertisement.
	e. Counted $34.51 remaining in the petty cash box.
16	Prepared a company check for $200 to increase the fund to $650.
31	The petty cashier reports that $437.13 cash remains in the fund. A company check is drawn to replenish the fund for the following expenditures made since May 15.
	f. Paid postage expenses of $69.85.
	g. Reimbursed the office manager for business mileage, $55.61.
	h. Paid $57.41 to deliver merchandise to a customer, terms FOB destination.
31	The company decides that the May 16 increase in the fund was too large. It reduces the fund by $50, leaving a total of $600.