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Hahn Company has a petty cash fund of $ 1 0 0 . In month 1 , the petty cash custodian had $ 4 0

Hahn Company has a petty cash fund of $100. In month 1, the petty cash custodian had $40 in the petty cash fund and receipts totaling $57, and the custodian accounted for the missing $3 shortage. If in month 2, the petty cash custodian found a missing $3 receipt for miscellaneous expenses relating to the shortage in month 1, how would the custodian account for the found money?

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