1. Transactions for Petty Cash, Cash Short and Over

   Cedar Springs Company completed the following selected transactions during June:

   June 1.	Established a petty cash fund of $1,400.
   12.	The cash sales for the day, according to the cash register records, totaled $14,304.
   	The actual cash received from cash sales was $14,352.
   30.	Petty cash on hand was $106. Replenished the petty cash fund for the following
   	disbursements, each evidenced by a petty cash receipt:
   	June 2. Store supplies, $154.
   	June 10. Express charges on merchandise purchased, $224 (Merchandise Inventory).
   	June 14. Office supplies, $98.
   	June 15. Office supplies, $112.
   	June 18. Postage stamps, $118 (Office Supplies).
   	June 20. Repair to fax, $280 (Miscellaneous Administrative Expense).
   	June 21. Repair to office door lock, $98 (Miscellaneous Administrative Expense).
   	June 22. Postage due on special delivery letter, $76 (Miscellaneous Administrative Expense).
   	June 28. Express charges on merchandise purchased, $112 (Merchandise Inventory).
   30.	The cash sales for the day, according to the cash register records, totaled $20,134.
   	The actual cash received from cash sales was $20,090.
   30.	Increased the petty cash fund by $350.

   Required:

   Journalize the transactions. For a compound transaction, if an amount box does not require an entry, leave it blank.

   June 1
   June 12
   June 30-Replenish
   June 30-Sale
   June 30-Petty cash

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