Required: make a journal for recording petty cash using the imprest and fluctuating method.

At a company PT. Wind Ribut which provides petty cash funds, there were transactions in December 2017 as follows:

December 4, 2017 : A check for Rp. 2,000,000.00 to form cash small.

7 December 2017 : Purchased in cash stationery for the office Rp. 96,000.00

December 18, 2017 : Paid transportation fee of Rp. 275,000.00

19 December 2017 : Paid meal allowance for employees who work overtime Rp. 150.000,00

22 December 2017 : Purchased cash office stationery Rp. 70.000,00

December 28, 2017 : Accountability for expenses using petty cash and replenishment of petty cash funds.