E7.8 (LO 2) Horvath Furniture uses an imprest petty cash system. The fund was established on March 1 with a balance of 100. During March, the following petty cash receipts were found in the petty cash box. Receipt No. Date For Amount 3/5 7 9 11 14 1 2 3 4 5 Stamp Inventory Freight-Out Miscellaneous Expense Travel Expense Miscellaneous Expense 39 21 6 24 5 The fund was replenished on March 15 when the fund contained 2 in cash. On March 20, the amount in the fund was increased to 175. Instructions Journalize the entries in March that pertain to the operation of the petty cash fund. E7.9 (LO 3) Wyatt Ltd. is unable to reconcile the bank balance at January 31. Wyatt's reconciliation is as follows. Cash balance per bank Add: NSF check Less: Bank service charge Adjusted balance per bank 3,560.20 490.00 25.00 4,025.20 Cash balance per books Less: Deposits in transit Add: Outstanding checks Adjusted balance per books 3,875.20 530.00 730.00 4,075.20 Instructions a. Prepare a correct bank reconciliation. b. Journalize the entries required by the reconciliation