Ernest Company uses an imprest petty cash system. The fund was established on March 1, 2019 with a balance of $200. During March the following petty cash receipts were found in the petty cash box.

Receipt

Date No. For Amount

3/5 1 Stamp Inventory $76

7 2 Freight-out 42

9 3 Miscellaneous Expense 22

11 4 Travel Exoense 49

14 5 Miscellaneous Expense 10

The fund was replenished on March 15 when the fund contained $6 in cash. On March 20, the amount in the fund was increased to $300.

Instructions

Journalize the entries in March that pertain to the operation of the petty cash fund.