Hawk Company establishes a $600 petty cash fund on September 9. The journal entry to establish the fund is Dr cash account and Cr petty cash account; 600 O Dr petty cash account and Cr cash account; 600 Dr petty cash expense account and Cr petty cash account; 600 O Dr petty cash account and Cr petty cash expense account, 600 QUESTION 13 ESG company sold merchandise with a cost of $2,000 for $3,000 cash. The journal entry to record this transaction includes Dr. to accounts receivable and Cr. to sales; $2,000 Dr. to cash and Cr. to sales, $3,000 Dr. to cash and Cr. to sales, $2,000 Dr. to accounts receivable and Cr. to sales: $3,000