On April 1, Fast Translators Inc. decided to establish a petty cash fund for the office. A check of $240 was issued and cashed. The $240 cash was given to the office manager who was to act as the petty cashier. He decided that the petty cash fund should be replenished when the balance in the cash box reached $80.

Do not enter dollar signs or commas in the input boxes. a) Record the establishment of the petty cash fund on April 1

Date	Description	DR	CR
Apr 1	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCash Over and ShortCost of Goods SoldDelivery ExpenseInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueInventoryMaintenance ExpensePetty CashPostage ExpensePrepaid InsurancePrepaid RentProperty, Plant & EquipmentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCash Over and ShortCost of Goods SoldDelivery ExpenseInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueInventoryMaintenance ExpensePetty CashPostage ExpensePrepaid InsurancePrepaid RentProperty, Plant & EquipmentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseUnearned RevenueUtilities Expense		Answer
	To set up petty cash fund

b) On April 25th, the balance in the petty cash account was $80. A summary of the expenses was prepared:

Delivery Expense	$59
Maintenance Expense	$50
Postage Expense	$30
Supplies Expense	$20
Total	$159

Prepare the journal entry to replenish the petty cash fund. Enter the debit accounts in alphabetical order.

Date	Description	DR	CR
Apr 25	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCash Over and ShortCost of Goods SoldDelivery ExpenseInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueInventoryMaintenance ExpensePetty CashPostage ExpensePrepaid InsurancePrepaid RentProperty, Plant & EquipmentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCash Over and ShortCost of Goods SoldDelivery ExpenseInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueInventoryMaintenance ExpensePetty CashPostage ExpensePrepaid InsurancePrepaid RentProperty, Plant & EquipmentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCash Over and ShortCost of Goods SoldDelivery ExpenseInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueInventoryMaintenance ExpensePetty CashPostage ExpensePrepaid InsurancePrepaid RentProperty, Plant & EquipmentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCash Over and ShortCost of Goods SoldDelivery ExpenseInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueInventoryMaintenance ExpensePetty CashPostage ExpensePrepaid InsurancePrepaid RentProperty, Plant & EquipmentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCash Over and ShortCost of Goods SoldDelivery ExpenseInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueInventoryMaintenance ExpensePetty CashPostage ExpensePrepaid InsurancePrepaid RentProperty, Plant & EquipmentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCash Over and ShortCost of Goods SoldDelivery ExpenseInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueInventoryMaintenance ExpensePetty CashPostage ExpensePrepaid InsurancePrepaid RentProperty, Plant & EquipmentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseUnearned RevenueUtilities Expense		Answer
	To replenish petty cash fund

c) On April 30, with input from the petty cashier, management decided to increase the amount of the petty cash fund from $240 to $320. A check for $80 was issued. Record the transaction.

Date	Description	DR	CR
Apr 30	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCash Over and ShortCost of Goods SoldDelivery ExpenseInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueInventoryMaintenance ExpensePetty CashPostage ExpensePrepaid InsurancePrepaid RentProperty, Plant & EquipmentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCash Over and ShortCost of Goods SoldDelivery ExpenseInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueInventoryMaintenance ExpensePetty CashPostage ExpensePrepaid InsurancePrepaid RentProperty, Plant & EquipmentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseUnearned RevenueUtilities Expense		Answer
	To increase the petty cash fund