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 $260 made payable to me.
2. Tom Canuck provided a $72 receipt for repairs to the club's computer, so I paid $72 cash to him.
3. Kim Harra provided a receipt for $52 for various supplies she planned to use to decorate the arena later this year. I paid $52 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 $82.
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 $206, placing the cash into a locked cash box.
6. Wendy Wignes provided receipts for supplies purchased for the club's officefor use next month. I paid $127 cash to her.
7. Destiny Hook provided a phone bill showing she had paid $32 for telephone calls made to contact referees for the annual tournament. I paid her $32 cash.
8. Gutty McTavish submitted a receipt for $37 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 $159, placing the cash into the locked cash box.

1. make journal entries where required - (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)