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:

1. I established the fund by cashing a check from HHC for $300 made payable to me.
2. Tom Canuck provided a $88 receipt for repairs to the club's computer, so I paid $88 cash to him.
3. Kim Harra provided a receipt for $68 for various supplies she planned to use to decorate the arena later this year. I paid $68 cash to her.
4. 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 $98.
5. 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 $254, placing the cash into a locked cash box.
6. Wendy Wignes provided receipts for supplies purchased for the club's office for use next month. I paid $143 cash to her.
7. Destiny Hook provided a phone bill showing she had paid $48 for telephone calls made to contact referees for the annual tournament. I paid her $48 cash.
8. Gutty McTavish submitted a receipt for $53 for a haircut he received. I did not pay him.
9. On the last day of the month, I received and cashed a check from HHC for $191, placing the cash into the locked cash box.PA5-4 (Algo) Part 1

Required:

1. Prepare journal entries where required.

a)I established the fund by cashing a check from HHC for $300 made payable to me. Record the transaction.

b)Tom Canuck provided a $88 receipt for repairs to the club's computer, so I paid $88 cash to him. Record the transaction.

C)Kim Harra provided a receipt for $68 for various supplies she planned to use to decorate the arena later this year. I paid $68 cash to her. Record the transaction.

D)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 $98. Record the transaction.

E)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 $254, placing the cash into a locked cash box. Record the transaction.

F)Wendy Wignes provided receipts for supplies purchased for the club's office for use next month. I paid $143 cash to her. Record the transaction.

G)Destiny Hook provided a phone bill showing she had paid $48 for telephone calls made to contact referees for the annual tournament. I paid her $48 cash. Record the transaction.

H)Gutty McTavish submitted a receipt for $53 for a haircut he received. I did not pay him. Record the transaction.

I)On the last day of the month, I received and cashed a check from HHC for $191, placing the cash into the locked cash box. Record the transaction.