Jeremiah Restoration Company completed the following selected transactions during January: Jan. 1. 12. Established a petty cash fund of $730. The cash sales for the day, according to the cash register records, totaled $11,525. The actual cash received from cash sales was $11,551. Petty cash on hand was $142. Replenished the petty cash fund for the following disbursements, each evidenced by a petty cash receipt: 31. Jan. 3. Store supplies, $382. 7. Express charges on merchandise sold, $36 (Delivery Expense). 9. Office supplies, $17. 13. Office supplies, $21. 19. 21. Postage stamps, $10 (Office Supplies). Repair to office file cabinet lock, $14 (Miscellaneous Administrative Expense). Postage due on special delivery letter, $30 (Miscellaneous Administrative Expense). Express charges on merchandise sold, $60 (Delivery Expense). 22. 24. 30. Office supplies, $4. Jan. 31. The cash sales for the day, according to the cash register records, totaled $18,810. The actual cash received from cash sales was $18,774. Decreased the petty cash fund by $95. 31. Journalize the transactions. Refer to the Chart of Accounts for exact wording of account titles. Jeremiah Restoration Company General Ledger ASSETS 110 Cash REVENUE 410 Sales 610 Interest Revenue 111 Petty Cash 120 Accounts Receivable 131 Notes Receivable EXPENSES 510 Cost of Merchandise Sold 132 Interest Receivable 141 Merchandise Inventory 515 Credit Card Expense 516 Cash Short and Over 145 Office Supplies 146 Store Supplies 520 Salaries Expense 151 Prepaid Insurance 531 Advertising Expense 181 Land 532 Delivery Expense 533 Insurance Expense 534 Office Supplies Expense 191 Office Equipment 192 Accumulated Depreciation Office Equipment 193 Store Equipment 194 Accumulated Depreciation-Store Equipment 535 Rent Expense 536 Repairs Expense LIABILITIES 210 Accounts Payable 537 Selling Expenses 538 Store Supplies Expense 561 Depreciation Expense-Office Equipment 562 Depreciation Expense-Store Equipment 591 Miscellaneous Administrative Expense 592 Miscellaneous Selling Expense 221 Notes Payable 222 Interest Payable 231 Salaries Payable 241 Sales Tax Payable 710 Interest Expense EQUITY 310 Owner, Capital 311 Owner, Drawing 312 Income Summary