PETTY CASH JOURNAL ENTRIES Based on the following petty cash information, prepare (a) the journal entry to establish a petty cash fund, and (b) the journal entry to replenish the petty cash fund. On October 1, 20--, a check was written in the amount of $200.00 to establish a petty cash fund. During October, the following vouchers were written for cash taken from the petty cash drawer: Replenishment: Cr. Cash, $190.00 (continued) CHE-HEINTZ-09-0502-007.indd Sec1:259 11/26/09 9:53:00 PM Copyright 2010 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s). Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it. 260 PART 2 Accounting for Cash and Payroll Voucher No. Account Debited Amount 1 Postage Expense $13.00 2 Miscellaneous Expense 17.00 3 John Flanagan, Drawing 45.00 4 Telephone Expense 36.00 5 Charitable Contributions Expense 50.00 6 Automobile Expense 29.00

I NEED A PETTY CASH RECORD NOT THE JOURNAL ENTRY