Harristown Hockey Club $($HHC$)$ maintains a petty cash fund for minor club expenditures. The petty cash custodian, Wayne Crosby, describes the events that occurred during the last two months:

I established the fund by cashing a check from HHC for $$280$ made payable to me$.$

Tom Canuck provided a $$84$ receipt for repairs to the club$$s computer, so I paid $$84$ cash to him.

Kim Harra provided a receipt for $$64$ for various supplies she planned to use to decorate the arena later this year. I paid $$64$ cash to her.

Trainer Jim bought some equipment that the club intends to use for the next few years. He gave me the receipt and I paid him $$94.$

On the last day of the month, I prepared a summary of expenditures and requested the fund be replenished. I received and cashed a check from HHC for $$242,$ placing the cash into a locked cash box.

Wendy Wignes provided receipts for supplies purchased for the club$$s office for use next month. I paid $$139$ cash to her.

Destiny Hook provided a phone bill showing she had paid $$44$ for telephone calls made to contact referees for the annual tournament. I paid her $$44$ cash.

Gutty McTavish submitted a receipt for $$49$ for a haircut he received. I did not pay him.

On the last day of the month, I received and cashed a check from HHC for $$183,$ placing the cash into the locked cash box.

Required:

Prepare journal entries where required. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$ Options for each slot: Journal entry worksheet

I established the fund by cashing a check from $HHC$ for $$280$ made payable to

me$.$ Record the transaction.

Note: Enter debits before credits.No Journal Entry Required

Accounts Payable

Accounts Receivable

Accumulated Amortization

Accumulated Depreciation$$Buildings

Accumulated Depreciation$$Equipment

Accumulated Depreciation$$Vehicles

Accumulated Other Comprehensive Income

Additional Paid$-$In Capital, Common Stock

Advertising Expense

Allowance for Doubtful Accounts

Amortization Expense

Bad Debt Expense

Bank Charges Expense

Bonds Payable

Buildings

Cash

Cash Equivalents

Cash Overage

Cash Shortage

Charitable Contributions Payable

Common Stock

Copyrights

Cost of Goods Sold

Deferred Revenue

Delivery Expense

Depreciation Expense

Discount on Bonds Payable

Dividend Revenue

Dividends

Dividends Payable

Donation Revenue

Equipment

FICA Payable

Franchise Rights

Gain on Bond Retirement

Gain on Disposal of PPE

Gain on Equity Securities

Goodwill

Impairment Loss

Income Tax Expense

Income Tax Payable

Insurance Expense

Interest Expense

Interest Payable

Interest Receivable

Interest Revenue

Inventory

Inventory$-$Estimated Returns

Land

Legal Expense

Licensing Rights

Logo and Trademarks

Long$-$term Investments

Loss on Bond Retirement

Loss on Disposal of PPE

Natural Resource Assets

Notes Payable $($long$-$term$)$

Notes Payable $($short$-$term$)$

Notes Receivable $($long$-$term$)$

Notes Receivable $($short$-$term$)$

Office Expense

Other Noncurrent Assets

Other Operating Expenses

Other Revenue

Patents

Payroll Tax Expense

Petty Cash

Preferred Stock

Premium on Bonds Payable

Prepaid Advertising

Prepaid Insurance

Prepaid Rent

Refund Liability

Rent Expense

Rent Revenue

Repairs and Maintenance Expense

Restricted Cash $($long$-$term$)$

Restricted Cash $($short$-$term$)$

Retained Earnings

Salaries and Wages Expense

Salaries and Wages Payable

Sales Returns and Allowances

Sales Revenue

Sales Tax Payable

Selling, General, and Administrative Expense

Service Revenue

Short$-$term Investments

Software

Supplies

Supplies Expense

Travel Expense

Unemployment Tax Payable

Vehicles

Withheld Income Taxes Payable