Petty cash fund Instructions Chart of Accounts Journal INI Instructions Prepare journal entries for each of the following (Refer to the Chart of Accounts for exact wording of account titles): Instructions puntes 4. On July 1, Issued a check to establish a petty cash tund of $750. b. The amount of cash in the petty cash tund is $115.issued a check to replenish the fund, based on the following summary of petty cash receipts: store supplies, $544, and miscellaneous saling expense 589. Record any missing hunds in the cast short and over acown. E1 VEY CHART OF ACCOUNTS General Ledger ASSETS REVENUE 110 Cash 410 Sales 111 Petty Cash 610 Interest Revenue 120 Accounts Receivable EXPENSES 131 Notes Receivable 132 Interest Receivable 141 Merchandise Inventory 145 Office Supplies 146 Store Supplies 151 Prepaid Insurance 181 Land 191 Office Equipment 510 Cost of Merchandise Sold 515 Credit Card Expense 516 Cash Short and Over 520 Salaries Expense 531 Advertising Expense 532 Delivery Expense 533 Insurance Expense EXPENSES Chart of Accounts 131 Notes Receivable 132 Interest Receivable 141 Merchandise Inventory 145 Office Supplies 146 Store Supplies 151 Prepaid Insurance 181 Land 191 Office Equipment 192 Accumulated Depreciation Office Equipment 193 Store Equipment 194 Accumulated Depreciation Store Equipment 510 Cost of Merchandise Sold 515 Credit Card Expense 516 Cash Short and Over 520 Salaries Expense 531 Advertising Expense 532 Delivery Expense 533 Insurance Expense 534 Office Supplies Expense 535 Rent Expense 536 Repairs Expense 537 Selling Expenses 538 Store Supplies Expenso 561 Depreciation Expense-Office Equipment 562 Depreciation Expense-Store Equipment 591 Miscellaneous Administrative Expense 592 Miscellaneous Selling Expense LIABILITIES 210 Accounts Payable 221 Notes Payable 222 Interest Payable 231 Salaries Payable Instructions Pri UV HI VOPS LAPUIT Chart of Accounts 192 ACCUMuidu vepruun-Cquipment 193 Store Equipment 194 Accumulated Depreciation Store Equipment LIABILITIES 210 Accounts Payable 221 Notes Payable 222 Interest Payable 231 Salaries Payable 241 Sales Tax Payable 535 Rent Expense 536 Repairs Expense 537 Selling Expenses 538 Store Supplies Expense 561 Depreciation Expense-Office Equipment 562 Depreciation Expense-Store Equipment 591 Miscellaneous Administrative Expense 592 Miscellaneous Selling Exponse 710 Interest Expense EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends Journal $514, and miscellaneous selling expense, $89. Record any missing funds in the cash short and over account. Refer to the Chart of Accounts for exact wording of account sites. PAGE 1 ACCOUNTING EQUATION JOURNAL DATE DESCRIPTION POSTRI DEBIT CREDIT ASSETS LIABILITIES EQUITY 1 2 Journal a. On Juy 1, issued a check to establish a petty cash fund of $750, Petor to the Chart of Accounts for exact wording of account nies PAGE 1 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POSTRE DEBIT CREDIT ASSETS LIABILITIES EQUITY b. On December 31. the amount of cash in the Detty cash hind is $115 issued a check forlanish the fund based on the following summary of Dolly cash restore scoles