On January $2,20$X$1,$ Valentina's Beauty Supplies Incorporated issued Check $3100$ for $$300$ to establish a petty cash fund. On January $31,$ Check $3159$ was issued to replenish the petty cash fund. An analysis of payments from the fund showed these totals: Supplies, $$52$; Delivery Expense, $$93$; and Miscellaneous Expense, $$28.$

Required:

Indicate how these transactions would be recorded in a general journal.

Journal entry worksheet

$1$

$2$

Record the entry for Check $3100$ for $$300$ to establish a petty cash fund.

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[\backslash$table$[[$January $2,],[201$