Problem 9.2A (Algo) Journalizing cash payments, recording petty cash, and posting to the general ledger. LO 9-4, 9-5, 9-6 The cash payments of The Aristocrats Jewels, a retail business, for June and the general ledger accounts used to record these transactions appear below. GENERAL LEDGER ACCOUNTS 101 Cash 105 Petty cash fund 129 Supplies 201 Notes payable 205 Accounts payable $42,740 Dr. 1,050 Dr. 3,100 Cr. 231 Sales tax payable 302 Larry Jennings, Drawing 451 Sales returns and allowances 504 Purchases discounts 611 Delivery expense 620 Rent expense 623 Salaries expense 626 Telephone expense 634 Interest expense 635 Miscellaneous expense 18,780 Cr. 4,100 Cr. DATE TRANSACTIONS (for year 20X1) June 1 Issued Check 4121 for $2,400 to pay the monthly rent. 2 Issued Check 4122 for $4,100 to remit the state sales tax. 3 Issued Check 4123 for $2,770 to Perfect Timing Watch Company, a creditor, in payment of Invoice 6808, dated May 5. 4 Issued Check 4124 for $200 to establish a petty cash fund. (After journalizing this transaction, be sure to enter it on the first line of the petty cash analysis sheet.) 5 Paid $29 from the petty cash fund for office supplies, Petty Cash Voucher 1. 7 Issued Check 4125 for $3,224 to Perry Corporation in payment of a $3,100 promissory note and interest of $124. 8 Paid $19 from the petty cash fund for postage stamps, Petty Cash Voucher 2. 10 Issued Check 4126 for $593 to a customer as a cash refund for a defective watch that was returned; the original sale was made for cash. 12 Issued Check 4127 for $275 to pay the telephone bill. 14 Issued Check 4128 for $5,782 to International Jewelry Company, a creditor, in payment of Invoice 8629, dated May 6 ($5,900), less a cash discount ($118). 15 Paid $20 from the petty cash fund for delivery service, Petty Cash Voucher 3. 17 Issued Check 4129 for $850 to purchase store supplies. 20 Issued Check 4130 for $3,381 to Nelson's Jewelry and Accessories, a creditor, in payment of Invoice 1513, dated June 12 ($3,450), less a cash discount ($69). 22 Paid $23 from the petty cash fund for a personal withdrawal by Larry Jennings, the owner, Petty Cash Voucher 4. 25 Paid $29 from the petty cash fund to have the store windows washed and repaired, Petty Cash Voucher 5. 27 Issued Check 4131 for $3,640 to Classy Creations, a creditor, in payment of Invoice 667, dated May 30. 30 Paid $23 from the petty cash fund for delivery service, Petty Cash Voucher 6. 30 Issued Check 4132 for $7,650 to pay the monthly salaries. 30 Issued Check 4133 for $4,900 to Larry Jennings, the owner, as a withdrawal for personal use. 30 Issued Check 4134 for $143 to replenish the petty cash fund. (Foot the columns of the petty cash analysis sheet in order to determine the accounts that should be debited and the amounts involved.)