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Spencer Company has a $400 petty cash fund. At the end of the first month the accumulated receipts represent $63 for delivery expenses, $207 for

Spencer Company has a $400 petty cash fund. At the end of the first month the accumulated receipts represent $63 for delivery expenses, $207 for merchandise inventory, and $32 for miscellaneous expenses. The fund has a balance of $98. The journal entry to record the reimbursement of the account includes a

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