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.

prepare journal entries to record the establishment of the fund on April 1 and it's replenishments on April 15 and April 30.

Apr, 1 Received a company cheque for $220 to establish the petty cash fund. 15 Received a company cheque to replenish the fund for the following expenditures nade since April 1 and to increase the fund to $290. a. Paid $59 for Janitorial service. b. Purchased office supplies for 564. C. Purchased postage stamps for $18. a. Paid $67 to The County Crier for an advertisement in the newspaper e. Discovered that $17 remained in the petty cash box. 30 The petty cashier noted that $181 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 $250. f. Purchased office supplies for $66. 8. Reimbursed office manager for business auto, $32. h. Poid $11 courier charges to deliver merchandise to a customer. Journal entry worksheet Record to establish fund. Note: Enter debits before credits General Journal Debit Credit Date April 01 2020 Record entry Clear entry View general journal Journal entry worksheet Record to reimburse fund and decrease it by $40. Note: Enter debits before credits General Journal Debit Credit Date April 30 2020 Record entry Clear entry View general Journal