[The following information applies to the questions displayed below.] Austin Co. established a petty cash fund by issuing a check for $277 and appointing Steve Mack as petty cash custodian. Mack had vouchers for the following petty cash payments during the month:

Stamps $48 Miscellaneous items 22 Employee supper money 63 Taxi fare 43 Window-washing service 79

There was $18 of currency in the petty cash box at the time it was replenished.

d.	Record the effects of the events in Requirement a on the financial statements using a horizontal statements model like the following one. (In the Cash Flow column, indicate whether the item is an operating activity (OA), investing activity (IA), or financing activity (FA). Use NA to indicate that an account was not affected by the event. Enter any decreases to account balances with a minus sign.)

Assets
Cash	Petty Cash	Liabilities	Equity	Revenue	Expenses	Net Inc	Cash FLow