The petty cash fund was established on December $12,2022$ in the amount of $$250.$ Expenditures from the fund by the custodian as of December $31,2022,$ were evidenced by approved receipts for the following.

Advertising Expense $$19\mathrm{.}13$

Delivery Expense $$50\mathrm{.}73$

Maintenance Expense $$36\mathrm{.}61$

Miscellaneous Expense $$13\mathrm{.}73$

Postage Expense $$26\mathrm{.}15$

Supplies Expense $$56\mathrm{.}66$

On December $31,2022,$ the petty cash fund was replenished and increased to $$300$; currency and coin in the fund at that time totaled $$45\mathrm{.}24.$

Do not enter dollar signs or commas in the input boxes.

a$)$ Record the journal entry on December $12$ to establish the petty cash fund.

Date Account Title and Explanation Debit Credit

$2022$

Dec $12$ Answer

Answer

Answer

Answer

To set up the petty cash fund

b$)$ Record on the journal entry on December $31$ to replenish the petty cash fund.

Enter the debit accounts in alphabetical order.

Date Account Title and Explanation Debit Credit

$2022$

Dec $31$ Answer

Answer

Answer

Answer

Answer

Answer

Answer

Answer

Answer

Answer

Answer

Answer

Answer

Answer

Answer

Answer

Answer

Answer

To replenish the petty cash fund