How to record in general journal format, the following petty cash transactions for Smith Company.

June 1 check was issued for $500 to establish a petty cash fund.

June 15 a check was issued to replenish the fund based upon the following receipts/ information:

Store supplies $75.77

Delivery charges 97.26

Postage fees. 67.25

Parking fees. 57.00

Miscellaneous fees. 20.73

The cash drawer contained 187.00

June 20 : check was written to decrease the amount of the petty cash fund to $400.

June 30 a check was issued to replenish the fund based upon the following receipts/information:

Office supplies $85.79

Delivery charges 67.55

Postage fees. 72.00

Parking fees 58.00

Miscellaneous fees 40.73

The cash drawer contained 73.50