Clooney Corp. establishes a petty cash fund for $200 and issues a credit card to its office manager. By the end of the month, employees made one expenditure from the petty cash fund (entertainment, $25) and three expenditures with the credit card (postage, $41; delivery, $66; supplies expense, $31). Journal entry worksheet Record employee credit card expenditures. Note: Enter debits before credits. Transaction General Journal Debit Credit 41 66 31 Delivery Expense Supplies Expense Entertainment Expense Petty Cash Accounts Payable 25 25 138 Record employee petty cash expenditures. Note: Enter debits before credits. Transaction General Journal Debit Credit 2