Instructions Chart of Accounts Wyoming Restoration Company completed the following selected transactions during July 20Y1: CHART OF ACCOUNTS July 1. 12. Wyoming Restoration Company Established a petty cash fund of $1,100. The cash sales for the day, according to the cash register records, totaled $8,192. The actual cash received from cash sales was $8,220. Petty cash on hand was $47. Replenished the petty cash fund for the following disbursements, each General Ledger 31. ASSETS REVENUE evidenced by a petty cash receipt: 410 Sales 110 Cash 111 Petty Cash 610 Interest Revenue Store supplies, $580. Express charges on merchandise sold, $90 (Delivery Expense). 120 Accounts Receivable 131 Notes Receivable EXPENSES July 3. 7. 9. 13. 19. 21. 22. 510 Cost of Merchandise Sold 132 Interest Receivable Office supplies, $30. Office supplies, $35. Postage stamps, $50 (Office Supplies). Repair to office file cabinet lock, $60 (Miscellaneous Administrative Expense) Postage due on special delivery letter, $28 (Miscellaneous Administrative Expense) 141 Merchandise Inventory 145 Office Supplies 146 Store Supplies 24. Express charges on merchandise sold, $135 (Delivery Expense). 151 Prepaid Insurance 181 Land 30. Office supplies, $25. 191 Office Equipment 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 536 Repairs Expense 537 Selling Expenses 538 Store Supplies Expense July 31. The cash sales for the day, according to the cash register records, totaled $10,241. The actual cash received from cash sales was $10,232. 192 Accumulated Depreciation Office Equipment 193 Store Equipment 194 Accumulated Depreciation Store Equipment 31. Decreased the petty cash fund by $150. LIABILITIES Journalize the transactions. Refer to the Chart of Accounts for exact wording of account titles. 210 Accounts Payable 561 Depreciation Expense-Office Equipment 562 Depreciation Expense-Store Equipment 221 Notes Payable 222 Interest Payable 591 Miscellaneous Administrative Expense