The petty cash fund was established on September 12, 2019 in the amount of $250. Expenditures from the fund by the custodian as of September 30, 2019, were evidenced by approved receipts for the following.

Advertising Expense	$19.60
Delivery Expense	$51.98
Maintenance Expense	$37.51
Miscellaneous Expense	$14.07
Postage Expense	$26.79
Supplies Expense	$58.05

On September 30, 2019, the petty cash fund was replenished and increased to $285; currency and coin in the fund at that time totaled $39.75.

Do not enter dollar signs or commas in the input boxes. a) Record the journal entry on September 12 to establish the petty cash fund.

Date	Account Title and Explanation	Debit	Credit
2019
Sep 12	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCash Over and ShortDelivery ExpenseEquipmentMaintenance ExpenseMiscellaneous ExpensePetty CashPostage ExpensePrepaid InsurancePrepaid RentSalaries ExpenseSales RevenueSupplies ExpenseTelephone Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCash Over and ShortDelivery ExpenseEquipmentMaintenance ExpenseMiscellaneous ExpensePetty CashPostage ExpensePrepaid InsurancePrepaid RentSalaries ExpenseSales RevenueSupplies ExpenseTelephone Expense		Answer
	Set up the petty cash fund

b) Record on the journal entry on September 30 to replenish the petty cash fund. Enter the debit accounts in alphabetical order.

Date	Account Title and Explanation	Debit	Credit
2019
Sep 30	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCash Over and ShortDelivery ExpenseEquipmentMaintenance ExpenseMiscellaneous ExpensePetty CashPostage ExpensePrepaid InsurancePrepaid RentSalaries ExpenseSales RevenueSupplies ExpenseTelephone Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCash Over and ShortDelivery ExpenseEquipmentMaintenance ExpenseMiscellaneous ExpensePetty CashPostage ExpensePrepaid InsurancePrepaid RentSalaries ExpenseSales RevenueSupplies ExpenseTelephone Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCash Over and ShortDelivery ExpenseEquipmentMaintenance ExpenseMiscellaneous ExpensePetty CashPostage ExpensePrepaid InsurancePrepaid RentSalaries ExpenseSales RevenueSupplies ExpenseTelephone Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCash Over and ShortDelivery ExpenseEquipmentMaintenance ExpenseMiscellaneous ExpensePetty CashPostage ExpensePrepaid InsurancePrepaid RentSalaries ExpenseSales RevenueSupplies ExpenseTelephone Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCash Over and ShortDelivery ExpenseEquipmentMaintenance ExpenseMiscellaneous ExpensePetty CashPostage ExpensePrepaid InsurancePrepaid RentSalaries ExpenseSales RevenueSupplies ExpenseTelephone Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCash Over and ShortDelivery ExpenseEquipmentMaintenance ExpenseMiscellaneous ExpensePetty CashPostage ExpensePrepaid InsurancePrepaid RentSalaries ExpenseSales RevenueSupplies ExpenseTelephone Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCash Over and ShortDelivery ExpenseEquipmentMaintenance ExpenseMiscellaneous ExpensePetty CashPostage ExpensePrepaid InsurancePrepaid RentSalaries ExpenseSales RevenueSupplies ExpenseTelephone Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCash Over and ShortDelivery ExpenseEquipmentMaintenance ExpenseMiscellaneous ExpensePetty CashPostage ExpensePrepaid InsurancePrepaid RentSalaries ExpenseSales RevenueSupplies ExpenseTelephone Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseCashCash Over and ShortDelivery ExpenseEquipmentMaintenance ExpenseMiscellaneous ExpensePetty CashPostage ExpensePrepaid InsurancePrepaid RentSalaries ExpenseSales RevenueSupplies ExpenseTelephone Expense		Answer