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Problem 7-3A Petty cash fund reimbursement and analysis of errors LO4 Capital Irrigation has only a general journal in its accounting system and uses it to record all transactions. However, the company recently set up a petty cash fund to facilitate payments of small items. The following petty cash transactions were noted by the petty cashier as occurring during April 2020: Ap.. 1 Recelved a company cheque for $300 to establish the petty cash fund. 15 Recelved a company cheque to replenish the fund for the following expenditures made since April 1 and to increase the fund to $400. a. Paid $82 for janitorial service. b. Purchased office supplies for $78.15. c. Purchased postage stamps for $25.00. d. Paid $92.50 to The County Crier for an advertisement in the newspaper. e. Discovered that $24.35 remained in the petty cash box. 30 The petty cashier noted that $244.95 remained in the fund and decided that the April 15 increase in the fund was too large. Therefore, a company cheque was issued to replenish the fund for the following expenditures mace since April 15 and to reduce the fund to $350. f. Purchased office supplies for $94.65. 9. Reimbursed office manager for business auto, $45.60. h. Paid $14.80 courier charges to deliver merchandise to a customer. Required Prepare journal entries to record the establishment of the fund on April 1 and its replenishments on April 15 and April 30. Analysis Component: Explain how the company's financial statements would be affected if the petty cash fund were not replenished and no entry were made on April 30. (Hint: The amount of office supplies that appears on a balance sheet is determined by a physical count of the supplies on hand.) Complete problem 7-3 A on page 515 and answer the following questions. What were the total receipts recorded on the Petty Cash Payment Report at Apr 30th? What is the fund total on Apr 15th (after the Apr 15th reconciliation)? What amount of cash is remaining at Apr 30th before replenishing the petty cash? How much cash is required to replenish the petty cash at Apr 30th and to decrease the fund total to $350? What is the cash over/short amount at Apr 30