Instructions Wyoming Restoration Company completed the following selected transactions during July 20Y1: July 1. 12. 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. 31. Petty cash on hand was $47. Replenished the petty cash fund for the following disbursements, each evidenced by a petty cash receipt: July 3. Store supplies, $580. Express charges on merchandise sold, $90 (Delivery Expense). 7. 9. Office supplies, $30. 13. Office supplies, $35. 19. 21. 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). Express charges on merchandise sold, $135 (Delivery Expense). 22. 24. 30. Office supplies, $25. Chart of Accounts CHART OF ACCOUNTS Wyoming Restoration Company General Ledger ASSETS REVENUE 110 Cash 410 Sales 111 Petty Cash 610 Interest Revenue 120 Accounts Receivable 131 Notes Receivable EXPENSES 132 Interest Receivable 510 Cost of Merchandise Sold 141 Merchandise Inventory 515 Credit Card Expense 145 Office Supplies 516 Cash Short and Over 146 Store Supplies 520 Salaries Expense 151 Prepaid Insurance 531 Advertising Expense 181 Land 532 Delivery Expense 191 Office Equipment 533 Insurance Expense Chart of Accounts OYUNUIT 192 Accumulated Depreciation Office Equipment 534 Office Supplies Expense 193 Store Equipment 535 Rent Expense 194 Accumulated Depreciation-Store Equipment 536 Repairs Expense 537 Selling Expenses LIABILITIES 538 Store Supplies Expense 210 Accounts Payable 561 Depreciation Expense-Office Equipment 562 Depreciation Expense-Store Equipment 221 Notes Payable 222 Interest Payable 591 Miscellaneous Administrative Expense 231 Salaries Payable 592 Miscellaneous Selling Expense 241 Sales Tax Payable 710 Interest Expense EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends Journal Journalize the transactions. Refer to the Chart of Accounts for exact wording of account titles. JOURNAL DATE DESCRIPTION POST. REF. DEBIT CREDIT ACCO ASSETS 1 2 3 4 5 6 7 8 9 10 Journal 5. Refer to the Chart of Accounts for exact wording of account titles. PAGE 1 JOURNAL DESCRIPTION POST. REF. DEBIT CREDIT ACCOLINTING. FOLIATION ASSETS LIABILITIES EQUITY