On September 1, a company established a petty cash fund of $140. On September 10, the petty cash fund was replenished when there was $36 remaining and there were petty cash receipts for supplies, $35, and postage, $62. On September 15, the petty cash fund was increased to $185. Required: Prepare the journal entries, if any, required on September 1, September 10, and September 15. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list View journal entry worksheet No Date General Journal Debit Credit 1 Sept. 1 Petty Cash 140 Cash 140 Office Expenses 2 Sept. 10 35 Cash Shortage 62 Cash 185 3 Sept. 15 Petty Cash 45 Cash 45 On December 31, 2016, Ditka Inc. had Retained Earnings of $276,800 before its closing entries were prepared and posted. During 2016, the company had service revenue of $177,100 and interest revenue of $85,800. The company used supplies in the amount of $92,400, advertising expenses were $17,300, salaries and wages totaled $19,650, and income tax expense was and paid dividends of $6,900. calculated as $15,500. During the year, the company declared Required: Prepare the closing entries dated December 31, 2016. (If no entry is required for a transaction/event, select "No J the first account field.) View journal entry works heet View transaction list Transaction No General Journal Credit Debit Service Revenue 1 177,100 Interest Revenue 85,800 Retained Earnings 118,05 Supplies Expense 92,40 Advertising Expense 17,30 Salaries and Wages Expense 19,650 Income Tax Expense 15,50C 2 Retained Eamings 2 6,900