On June 2 Kellie Company has decided to initiate a petty cash fund in the amount of $1,300.

A. On June 5, the petty cash fund needed replenishment, and the following are the receipts: Auto Expense $125, Supplies $368, Postage Expense $325, Repairs and Maintenance Expense $99, Miscellaneous Expense $259. The cash on hand at this time was $138.

B. On June 14, the petty cash fund needed replenishment, and the following are the receipts: Auto Expense $420, Supplies $90, Postage Expense $260, Repairs and Maintenance Expense $299, Miscellaneous Expense $77. The cash on hand at this time was $170.

C. On June 23, the petty cash fund needed replenishment, and the following are the receipts: Auto Expense $252, Supplies $188, Postage Expense $263, Repairs and Maintenance Expense $182, Miscellaneous Expense $203. The cash on hand at this time was $192.

D. On June 29, the company determined that the petty cash fund needed to be decreased to $1,000.

E. On June 30, the petty cash fund needed replenishment as it was month-end. The following are the receipts: Auto Expense $114, Supplies $80, Postage Expense $50, Repairs and Maintenance Expense $121, Miscellaneous Expense $39. The cash on hand at this time was $598.

Prepare journal entries for the above transactions. If an amount box does not require an entry, leave it blank.

June 5	Accounts PayableAccounts ReceivableAuto ExpenseCashCash Over and ShortAuto Expense	Auto Expense	Auto Expense
	Accounts ReceivableCashCash Over and ShortSupplies ExpenseSuppliesSupplies	Supplies	Supplies
	Accounts ReceivableCashCash Over and ShortPostage ExpenseSupplies ExpensePostage Expense	Postage Expense	Postage Expense
	Accounts ReceivableCashCash Over and ShortRepairs and Maintenance ExpenseSupplies ExpenseRepairs and Maintenance Expense	Repairs and Maintenance Expense	Repairs and Maintenance Expense
	Accounts ReceivableCashCash Over and ShortMiscellaneous ExpenseSupplies ExpenseMiscellaneous Expense	Miscellaneous Expense	Miscellaneous Expense
	Accounts ReceivableAuto ExpenseCash Over and ShortPetty CashSupplies ExpenseCash Over and Short	Cash Over and Short	Cash Over and Short
	Accounts ReceivableAuto ExpenseCashPetty CashRepairs and Maintenance ExpenseCash	Cash	Cash
June 14	Accounts PayableAccounts ReceivableAuto ExpenseCashCash Over and ShortAuto Expense	Auto Expense	Auto Expense
	Accounts ReceivableCashCash Over and ShortSupplies ExpenseSuppliesSupplies	Supplies	Supplies
	Accounts ReceivableCashCash Over and ShortPostage ExpenseSupplies ExpensePostage Expense	Postage Expense	Postage Expense
	Accounts ReceivableCashCash Over and ShortRepairs and Maintenance ExpenseSupplies Expense	- Select -	- Select -
	Accounts ReceivableCashCash Over and ShortMiscellaneous ExpenseSupplies Expense	- Select -	- Select -
	Accounts PayableAccounts ReceivableCash Over and ShortPetty CashSupplies Expense	- Select -	- Select -
	Accounts PayableAccounts ReceivableCashPetty CashSupplies Expense	- Select -	- Select -
June 23	Accounts PayableAccounts ReceivableAuto ExpenseCashCash Over and Short	- Select -	- Select -
	Accounts ReceivableCashCash Over and ShortSupplies ExpenseSupplies	- Select -	- Select -
	Accounts ReceivableCashCash Over and ShortPostage ExpenseSupplies Expense	- Select -	- Select -
	Accounts ReceivableCashCash Over and ShortRepairs and Maintenance ExpenseSupplies Expense	- Select -	- Select -
	Accounts ReceivableCashCash Over and ShortMiscellaneous ExpenseSupplies Expense	- Select -	- Select -
	Cash Over and ShortAuto ExpensePostage ExpenseRepairs and Maintenance ExpenseSupplies	- Select -	- Select -
	Auto ExpenseCashPostage ExpenseRepairs and Maintenance ExpenseSupplies	- Select -	- Select -
June 29	Accounts PayableAccounts ReceivableAuto ExpenseCashPetty Cash	- Select -	- Select -
	Accounts PayableAccounts ReceivableAuto ExpenseCashPetty Cash	- Select -	- Select -
June 30	Accounts PayableAccounts ReceivableAuto ExpenseCashCash Over and Short	- Select -	- Select -
	Accounts ReceivableCashCash Over and ShortSupplies ExpenseSupplies	- Select -	- Select -
	Accounts ReceivableCashCash Over and ShortPostage ExpenseSupplies Expense	- Select -	- Select -
	Accounts ReceivableCashCash Over and ShortRepairs and Maintenance ExpenseSupplies Expense	- Select -	- Select -
	Accounts ReceivableCashCash Over and ShortMiscellaneous ExpenseSupplies Expense	- Select -	- Select -
	Cash Over and ShortAuto ExpensePostage ExpenseRepairs and Maintenance ExpenseSupplies	- Select -	- Select -
	Auto ExpenseCashPostage ExpenseRepairs and Maintenance ExpenseSupplies	- Select -	- Select -