The cash payments of The Aristocrats Jewels, a retail business, for June and the general ledger accounts used to record these transactions appear below. GENERAL LEDGER ACCOUNTS

101	Cash	$	44,740	Dr.
105	Petty Cash Fund
129	Supplies		1,120	Dr.
201	Notes Payable		3,800	Cr.
205	Accounts Payable		19,480	Cr.
231	Sales Tax Payable		4,800	Cr.
302	Larry Jennings, Drawing
451	Sales Returns and Allowances
504	Purchases Discounts
611	Delivery Expense
620	Rent Expense
623	Salaries Expense
626	Telephone Expense
634	Interest Expense
635	Miscellaneous Expense

DATE			TRANSACTIONS
June	1		Issued Check 4121 for $3,100 to pay the monthly rent.
	2		Issued Check 4122 for $4,800 to remit the state sales tax.
	3		Issued Check 4123 for $2,840 to Perfect Timing Watch Company, a creditor, in payment of Invoice 6808, dated May 5.
	4		Issued Check 4124 for $200 to establish a petty cash fund. (After journalizing this transaction, be sure to enter it on the first line of the petty cash analysis sheet.)
	5		Paid $36 from the petty cash fund for office supplies, Petty Cash Voucher 1.
	7		Issued Check 4125 for $3,952 to Perry Corporation in payment of a $3,800 promissory note and interest of $152.
	8		Paid $26 from the petty cash fund for postage stamps (miscellaneous expense), Petty Cash Voucher 2.
	10		Issued Check 4126 for $600 to a customer as a cash refund for a defective watch that was returned; the original sale was made for cash.
	12		Issued Check 4127 for $282 to pay the telephone bill.
	14		Issued Check 4128 for $6,174 to International Jewelry Company, a creditor, in payment of Invoice 8629, dated May 6 ($6,300), less a cash discount ($126).
	15		Paid $18 from the petty cash fund for delivery service, Petty Cash Voucher 3.
	17		Issued Check 4129 for $920 to purchase store supplies.
	20		Issued Check 4130 for $3,724 to Nelsons Jewelry and Accessories, a creditor, in payment of Invoice 1513, dated June 12 ($3,800), less a cash discount ($76).
	22		Paid $30 from the petty cash fund for a personal withdrawal by Larry Jennings, the owner, Petty Cash Voucher 4.
	25		Paid $36 from the petty cash fund to have the store windows washed and repaired, Petty Cash Voucher 5.
	27		Issued Check 4131 for $3,710 to Classy Creations, a creditor, in payment of Invoice 667, dated May 30.
	30		Paid $30 from the petty cash fund for delivery service, Petty Cash Voucher 6.
	30		Issued Check 4132 for $7,825 to pay the monthly salaries.
	30		Issued Check 4133 for $5,600 to Larry Jennings, the owner, as a withdrawal for personal use.
	30		Issued Check 4134 for $176 to replenish the petty cash fund. (Foot the columns of the petty cash analysis sheet in order to determine the accounts that should be debited and the amounts involved.)

Required:

1. Open the general ledger accounts and enter the balances as of June 1.
2. Record all payments by check in a cash payments journal.
3. Record all payments from the petty cash fund on a petty cash analysis sheet.
4. Post the individual entries from the Other Accounts Debit section of the cash payments journal to the proper general ledger accounts.
5. Total, prove, and rule the petty cash analysis sheet as of June 30. Record the replenishment of the fund and the final balance on the sheet.
6. Total, prove, and rule the cash payments journal as of June 30.
7. Post the column totals from the cash payments journal to the proper general ledger accounts.

Analyze: What total payments were made from the petty cash fund for the month?