Record the following selected transactions on page $48$ in a general journal for Wellman's Hardware.

May $1-$ Established a petty cash fund by issuing Cheque $178$ for $$100.$

$5-$ Cash sales slips for the week totalled $$400.$ HST was $$52.$ Total cash was $$452.$

$6-$ The cash proof indicated a shortage of $$1\mathrm{.}50.$

$9-$ Issued Cheque $179$ for $$795+$$$103\mathrm{.}35$ HST for a cash purchase of merchandise

from Carsonby Ltd$.$

$15-$ Replenished the petty cash fund, Cheque $180.$ Summary of petty cash vouchers:

Office Expense $$33$

Advertising Expense $$30$

Postage Expense $$25$

HST Refundable $$6$

$15-$ Received a cheque for $$82\mathrm{.}90$ from a customer, Mombasa & Zotta, in payment for Invoice $819.$ A discount of $$1\mathrm{.}69$ was taken by the customer.

$16-$ The cash proof indicated that cash was over by $$2\mathrm{.}15.$

$19-$ Received a bank debit memo for $$82\mathrm{.}90$ plus a $$45$ service charge. Customer

Mombasa & Zotta's cheque in payment of Invoice $819$ on the $15$th was returned NSF$.$

$20-$ Purchased merchandise on account from Donnelly's Inc., $$915+$$$118\mathrm{.}95$ HST$,$ terms $30$ days.

$20-$ Received a cheque for $$483\mathrm{.}04$ from J$.$ Morriseau & Sons in payment of Invoice $820$ less $$9\mathrm{.}86$ discount.

$29-$ The monthly bank reconciliation was prepared. The bank statement included a debit of $$42\mathrm{.}50$ for bank service charges.