Jeremiah Restoration Company completed the following selected transactions during January: 

January 1. Established a petty cash fund of $900. 

12. Cash sales for the day, according to cash registers, were $6,148. Actual cash received from cash sales was $6,180.

 31. The petty cash available was $75. 

Replenishment of the petty cash fund for the following disbursements, each evidenced by a petty cash receipt: 

January 3. Supply store, $470. 

7. Express charges on merchandise sold, $55 (Shipping Costs). 

9. Office supplies, $30. 13. Office supplies, $11. 

19. Postage stamps, $55 (office supplies).

 21. Office filing cabinet lock repair, $60 (miscellaneous administrative costs). 

22. Postage Due on Special Delivery Letter, $30 (Miscellaneous Administrative Expenses). 

24. Express charges on merchandise sold, $85 (Shipping Costs). 30. Office supplies, $14. January

 31. Cash sales for the day, according to cash registers, were $4,550. Actual cash received from cash sales was $4,536. 

31. The petty cash fund decreased by $200. 

Record the journal entries of these transactions.