Transactions for Petty Cash, Cash Short and Over

Wyoming Restoration Company completed the following selected transactions during July 20Y1:

July 1.	Established a petty cash fund of $1,040.
12.	The cash sales for the day, according to the cash register records, totaled $10,383.
	The actual cash received from cash sales was $10,426.
31.	Petty cash on hand was $79. Replenished the petty cash fund for the following
	disbursements, each evidenced by a petty cash receipt:
	July 3. Store supplies, $114.
	July 7. Express charges on merchandise sold, $166 (Delivery Expense).
	July 9. Office supplies, $73.
	July 13. Office supplies, $83.
	July 19. Postage stamps, $87 (Office Supplies).
	July 21. Repair to fax, $208 (Miscellaneous Administrative Expense).
	July 21. Repair to office file cabinet lock, $73 (Miscellaneous Administrative Expense).
	July 22. Postage due on special delivery letter, $56 (Miscellaneous Administrative Expense).
	July 24. Express charges on merchandise sold, $83 (Delivery Expense).
	July 30. Office supplies, $40.
31.	The cash sales for the day, according to the cash register records, totaled $24,373.
	The actual cash received from cash sales was $24,333.
31.	Decreased the petty cash fund by $260.

Required:

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