Petty Cash Record and Journal Entries On May 1, a petty cash fund was established for $142.80. The following vouchers were issued during May: Date Voucher No. Purpose Amount May 1 1 postage due $ 3.70 3 2 office supplies 10.00 5 3 auto repair (miscellaneous) 42.00 7 4 drawing (Joy Adams) 26.00 11 5 donation (Red Cross) 9.00 15 6 travel expenses 24.00 222 7 postage stamps 3.10 26 8 00 phone call 3.00 30 9 donation (Boy Scouts) 21.00 Required: 1. Prepare the journal entry to establish the petty cash fund. If an amount box does not require an entry, leave it blank.