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 $470.
12.	The cash sales for the day, according to the cash register records, totaled $12,405.
	The actual cash received from cash sales was $12,431.
31.	Petty cash on hand was $36. Replenished the petty cash fund for the following
	disbursements, each evidenced by a petty cash receipt:
	July 3. Store supplies, $52.
	July 7. Express charges on merchandise sold, $75 (Delivery Expense).
	July 9. Office supplies, $33.
	July 13. Office supplies, $38.
	July 19. Postage stamps, $39 (Office Supplies).
	July 21. Repair to fax, $94 (Miscellaneous Administrative Expense).
	July 21. Repair to office file cabinet lock, $33 (Miscellaneous Administrative Expense).
	July 22. Postage due on special delivery letter, $25 (Miscellaneous Administrative Expense).
	July 24. Express charges on merchandise sold, $38 (Delivery Expense).
	July 30. Office supplies, $30.
31.	The cash sales for the day, according to the cash register records, totaled $19,232.
	The actual cash received from cash sales was $19,209.
31.	Decreased the petty cash fund by $118.

Required:

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

20Y1, July 1	CashCash Short and OverMiscellaneous Administrative ExpensePetty CashSalesPetty Cash	Petty Cash
	CashCash Short and OverMerchandise InventoryPetty CashSalesCash		Cash
July 12	CashCash Short and OverMiscellaneous Administrative ExpensePetty CashSalesCash	Cash	Cash
	Accounts ReceivableCashCash Short and OverMiscellaneous Administrative ExpensePetty CashCash Short and Over	Cash Short and Over	Cash Short and Over
	Accounts ReceivableCashMiscellaneous Administrative ExpensePetty CashSalesSales	Sales	Sales
July 31-Replenish	Accounts PayableAccounts ReceivableCashPetty CashStore SuppliesStore Supplies	Store Supplies	Store Supplies
	Accounts PayableCashDelivery ExpensePetty CashSalesDelivery Expense	Delivery Expense	Delivery Expense
	Accounts ReceivableCashOffice SuppliesPetty CashSalesOffice Supplies	Office Supplies	Office Supplies
	Accounts PayableCashMiscellaneous Administrative ExpensePetty CashSalesMiscellaneous Administrative Expense	Miscellaneous Administrative Expense	Miscellaneous Administrative Expense
	Accounts ReceivableCashCash Short and OverPetty CashSalesCash Short and Over	Cash Short and Over	Cash Short and Over
	CashCash Short and OverPetty CashSalesStore SuppliesCash	Cash	Cash
July 31-Sale	Accounts ReceivableCashMiscellaneous Administrative ExpensePetty CashSalesCash	Cash	Cash
	Accounts ReceivableCash Short and OverMiscellaneous Administrative ExpensePetty CashSalesCash Short and Over	Cash Short and Over	Cash Short and Over
	CashCash Short and OverMiscellaneous Administrative ExpensePetty CashSalesSales	Sales	Sales
July 31-Petty cash	CashCash Short and OverMiscellaneous Administrative ExpensePetty CashSalesCash	Cash
	CashCash Short and OverMiscellaneous Administrative ExpensePetty CashSalesPetty Cash		Petty Cash