Complete E9-2B (both establishment and replenishmentjournal entries), E9-3B (replenishment entry only) and E9-4B (replenishment entry only) from the textbook. Note that the journal entries for E9-3B and E9-4B must be a full replenishment entry, not just a partial entry.

E9-2B

To prepare journal entries to establish a petty cash fund on July 2 and replenish it on July 31.

July 2: A $104 petty cash fund is established.

July 31: At the end of the month, $21 cash plus the following paid vouchers exist: donations expense, $21; postage expense, $18; office supplies expense, $29; miscellaneous expense, $15.

E9-3B

If, in exercise E9-2B, cash on hand was $17, prepare the entry to replenish the petty cash on July 31.

E9-4B

If, in exercise E9-2B, cash on hand was $29, prepare the entry to replenish the petty cash on July 31.