Proficient Distributors created a $800

imprest petty cash fund on September 7 with the expectation that when the balance reached below $100, it would be replenished. During the first month of use, the fund custodian authorized and signed petty cash tickets as shown below

Date Ticket No. Item Amount 1 Sep. 8 Sep. 22 Sep. 29 Delivery of flyers to customers Stamp purchase Newsletter $ 129.00 87.00 2 Account Debited Delivery Expense Postage Expense Supplies Expense Miscellaneous Expense Supplies Expense 3 61.50 Oct. 3 4 9.52 Key to closet Staples Oct. 13 5 15.00 Required Make general journal entries to (a) create the petty cash fund and (b) record its replenishment at October 15 Cash in the fund totals $493.98. Include explanations First, make the entry to (a) create the petty cash fund. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Journal Entry Accounts and Explanations Credit Debit Sep 7