Sheffield Company maintains a petty cash fund for small expenditures. These transactions occurred during the month of August.

Aug. 1		Established the petty cash fund by writing a check payable to the petty cash custodian for $215.
15		Replenished the petty cash fund by writing a check for $211.80. On this date, the fund consisted of $3.20 in cash and these petty cash receipts: freight-out $96, entertainment expense $48.90, postage expense $41.10, and miscellaneous expense $24.80.
16		Increased the amount of the petty cash fund to $310 by writing a check for $95.00.
31		Replenished the petty cash fund by writing a check for $293.10. On this date, the fund consisted of $16.90 in cash and these petty cash receipts: postage expense $138.90, entertainment expense $96.50, and freight-out $56.40.

 

Journalize the petty cash transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 52.75.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Aug. 1Aug. 15Aug. 16Aug. 31Correct answer	enter an account titleCorrect answer	enter a debit amountCorrect answer	enter a credit amountCorrect answer
	enter an account titleCorrect answer	enter a debit amountCorrect answer	enter a credit amountCorrect answer
choose a transaction date Aug. 1Aug. 15Aug. 16Aug. 31Correct answer	enter an account titleCorrect answer	enter a debit amountCorrect answer	enter a credit amountCorrect answer
	enter an account titleCorrect answer	enter a debit amountCorrect answer	enter a credit amountCorrect answer
	enter an account titleCorrect answer	enter a debit amountCorrect answer	enter a credit amountCorrect answer
	enter an account titleCorrect answer	enter a debit amountCorrect answer	enter a credit amountCorrect answer
	enter an account titleCorrect answer	enter a debit amountCorrect answer	enter a credit amountCorrect answer
	enter an account titleCorrect answer	enter a debit amountCorrect answer	enter a credit amountCorrect answer
choose a transaction date Aug. 1Aug. 15Aug. 16Aug. 31Correct answer	enter an account titleCorrect answer	enter a debit amountCorrect answer	enter a credit amountCorrect answer
	enter an account titleCorrect answer	enter a debit amountCorrect answer	enter a credit amountCorrect answer
choose a transaction date Aug. 1Aug. 15Aug. 16Aug. 31Correct answer	enter an account titleCorrect answer	enter a debit amountCorrect answer	enter a credit amountCorrect answer
	enter an account titleCorrect answer	enter a debit amountCorrect answer	enter a credit amountCorrect answer
	enter an account titleCorrect answer	enter a debit amountCorrect answer	enter a credit amountCorrect answer
	enter an account titleCorrect answer	enter a debit amountCorrect answer	enter a credit amountCorrect answer
	enter an account titleCorrect answer	enter a debit amountCorrect answer	enter a credit amountCorrect answer

 

List of Accounts

 

(b)

Post to the Petty Cash account.

Petty Cash
choose a transaction date 8/18/168/31. Bal.	enter a debit amount	choose a transaction date 8/18/168/31. Bal.	enter a credit amount
choose a transaction date 8/18/168/31. Bal.	enter a debit amount	choose a transaction date 8/18/168/31. Bal.	enter a credit amount
choose the end date of the accounting period 8/18/168/31. Bal.	enter a debit balance	choose the end date of the accounting period 8/18/168/31. Bal.	enter a credit balance