Turner Excavation maintains a checking account and has decided to open a petty cash fund. The following petty cash fund transactions occurred during July:

July 2Established a petty cash fund by issuing Check No. 301 for $100. 5Paid $25 from the petty cash fund for postage. Voucher No. 1. 7Paid $30 from the petty cash fund for delivery of flowers (Miscellaneous Expense). Voucher No. 2. 8Paid $20 from the petty cash fund to repair a tire on the company truck. Voucher No. 3.12Paid $22 from the petty cash fund for a newspaper advertisement. Voucher No. 4.13Issued Check No. 303 to replenish the petty cash fund. (Total and rule the petty cash payments record. Record the balance and the amount needed to replenish the fund in the Description column of the petty cash payments record.)20Paid $26 from the petty cash fund to reimburse an employee for expenses incurred to repair the company truck. Voucher No. 5.24Paid $12.50 from the petty cash fund for phone calls made from a phone booth. Voucher No. 6.28Paid $25 from the petty cash fund as a contribution to the YMCA. Voucher No. 7.31Issued Check No. 308 to replenish the petty cash fund. (Total and rule the petty cash payments record. Record the balance and the amount needed to replenish the fund in the Description column of the petty cash payments record.)The following additional transactions occurred during July:July 5Issued Check No. 302 to pay office rent, $650.15Issued Check No. 304 for office equipment, $525.17Issued Check No. 305 for the purchase of supplies, $133.18Issued Check No. 306 to pay attorney fees, $1,000.30Issued Check No. 307 to pay newspaper for an advertisement, $200.20.