Exercise $4-13($Static$)$ Record transactions for emp yee purchases $($LO$4-6)$

T$.$ L$.$ Jones Trucking Services establishes a petty cash fund on April $3$ for $$200.$ By the end of April, the fund has a cash balance of $$97.$ The company has also issued a credit card and authorized its office manager to make purchases. Expenditures for the month include the following items:

$\backslash$table$[[$Utilities $($credit card$),$$$435$