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7.5 Petty cash transactions (2) A company establishes a $300 petty cash fund on August 3 to pay for minor cash expenditures. The fund is replenished at the end of each month. At the end of August, the fund contains $40 in cash and the following receipts: $100 70 Delivery fees Faucet replacement Postage Flowers for the office 40 50 Required: Record the establishment of the petty cash fund on August 3, the expenditures of the fund, and replenishment on August 31