Suppose that on June 1, Party Gyrations, a disc jockey service, creates a petty cash fund with an imprest balance of $ 250. During June comma Ruth Mangan , fund custodian, signs the following petty cash tickets: LOADING... (Click the icon to view the petty cash tickets.) On June 30 , prior to replenishment, the fund contains these tickets plus cash of $ 94. The accounts affected by petty cash payments are Office Supplies, Entertainment Expense, and Postage Expense. Petty Cash Ticket Number Item Amount 1 Postage for package received $20 2 Office party 25 3 Two boxes of stationery 30 4 Printer cartridges 15 5 Business dinner 60 Requirement 1. On June 30 , how much cash should this petty cash fund hold before it's replenished? Before replenishment, the petty cash fund should hold cash of $ 100 . Requirement 2. Journalize all required entries to (a) create the fund and (b) replenish it. Include explanations. (Record debits first, then, credits. Select the explanation on the last line of the journal entry table.) Journalize the creation of the fund.

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