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PR 8-2A Hallihan Company completed the following selected transactions during June 2010: June 1. Established a petty cash fund of $500. 12. The cash sales for the day, according to the cash register records, totaled $13,115. The actual cash received from cash sales was $13,129. 30. Petty cash on hand was $38. Replenished the petty cash fund for the following disbursements, each evidenced by a petty cash receipt: June 2. Store supplies, $55. 10. Express charges on merchandise purchased, $80 (Merchandise Inventory). 14. Office supplies, $35. 15. Office Supplies, $40. 18. Postage stamps, $42 (Office Supplies). 20. Repair to fax, $100 (Miscellaneous Administrative Expense). 21. Repair to office door lock, $35 (Miscellaneous Administrative Expense). 22. Postage due on special delivery letter, $27 (Miscellaneous Administrative Expense). 28. Express charges on merchandise purchased, $40 (Merchandise Inventory). 30. The cash sales for the day, according to the cash register records, totaled $16,850. The actual cash received from cash sales was $16,833. 30. Increased the petty cash fund by $125. Instructions: Journalize the transactions. PR 8-3A The cash account for Interactive Systems at February 28, 2010, indicated a balance of $7,635. The bank statement indicated a balance of $13,333 on February 28, 2010. Comparing the bank statement and the accompanying canceled checks and memos with the records reveals the following reconciling items: A. Checks outstanding totaled $4,118. B. A deposit of $4,500, representing receipts of February 28, had been made too late to appear on the bank statement. C. The bank had collected $5,200 on a note left for collection. The face of the note was $5,000. D. A check for $290 returned with the statement had been incorrectly recorded by Interactive Systems as $920. The check was for the payment of an obligation to Busser Co. for the purchase of office supplies on account. E. A check drawn for $415 had been incorrectly charged by the bank as $145. F. Bank service charges for February amounted to $20. Instructions: 1. Prepare a bank reconciliation. 2. Journalize the necessary entries. The accounts have not been closed