Instruction Chart of Accounts General Journal Instruction On April 2, Granger Sales decides to establish a $380 petty cash tund to relieve the burden on Accounting Required: a. Journalize the establishment of the fund b. On April 10, the petty cash fund has receipts for mail and postage of $64, contributions and donations of $36, meals and entertainment of $92. and $186 in cash. Journalize the replenishment of the fund. Record any missing funds in the cash short and over account c. On April 11, Granger Sales decides to increase petty cash to $520. Journalize this event "Refer to the Chart of Accounts for exact wording of account titles. Instruction Chart of Accounts Or General Ledger ASSETS REVENUE 110 Cash 410 Sales 610 Interest Revenue 111 Petty Cash 120 Accounts Receivable EXPENSES 131 Notes Receivable 132 Interest Receivable 510 Cost of Goods Sold 141 Inventory 145 Office Supplies 151 Prepaid Insurance 181 Land 515 Credit Card Expense 516 Cash Short and Over 520 Salaries Expense 531 Advertising Expense 532 Delivery Expense 533 Insurance Expense 534 Office Supplies Expense 535 Rent Expense 191 Equipment 192 Accumulated Depreciation LIABILITIES 210 Accounts Payable 536 Repairs Expense Instruction Chart of Accounts 151 Prepaid insurance UZU Jalanda LAPELIS Or 181 Land 191 Equipment 192 Accumulated Depreciation 531 Advertising Expense 532 Delivery Expense 533 Insurance Expense 534 Office Supplies Expense 535 Rent Expense 536 Repairs Expense 541 Mail and Postage Expense 542 Contributions and Donations Expense 543 Meals and Entertainment Expense 561 Depreciation Expense 710 Interest Expense LIABILITIES 210 Accounts Payable 221 Notes Payable 222 Interest Payable 231 Salaries Payable 241 Sales Tax Payable K EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends JOURNAL ACCOUNTING EC DATE DESCRIPTION POST. REF DEBIT CREDIT ASSETS LIABILITIE 1 1 4 5 6 7 8 9