Part 1: On May16, the cash register tape shows that cash sales are $2,080 and sales tax is $104 for total sales of $2,184. The actual cash in the cash register drawer, after subtracting the amount of change fund is $2,180. Instructions: Prepare the appropriate T-accounts and pass the journal entries for the transaction. Part 2: On February 28, American Sports Wear writes check No. 567 for $89 to replenish the petty cash fund. The following are the classified account totals:

Supplies	$23.45
Delivery Expenses	$30.00
Utility Expenses	$10.00
Advertisement Expenses	$25.55

Instructions:

Journalize the business transaction.

(CASH FUNDS)