Argee Co. maintains a Cash Short and Over account. During May, Argee Co. had the following selected transactions:
Instructions:
Record the transactions in general journal form.
 

May 1 Established a Change Fund for $100.00. Recorded cash income from services: cash register tape, $1,459.98; cash count, $1,557.60. 10 15 Established a Petty Cash Fund for $100.00. Received a debit memo for $18.86 from the bank for an NSF check signed by B. Webb, a customer. 31 From the bank reconciliation, it was noted that a $63.37 check issued to Landro Company, a creditor, was previously recorded as $36.73. Recorded cash income from services: cash register tape, $1,912.07; cash count, $2,012.65. 31 31 Issued a check to reimburse the Petty Cash Fund, $61.17. The remaining cash in the fund is $38.83. From the petty cash vouchers, payments were as follows: S. Argee, Drawing, $35.50; Supplies Expense, $19.40; Miscellaneous Expense, $6.27. 31