When replenishing the petty cash fund: The journal entry includes a credit to:

	1.	Postage expense
	2.	Supplies Expense
	3.	Cash
	4.	Petty Cash

Selected data from the financial statements of Bloom's Garden Centre are provided below.

	2017	2016
Cash and cash equivalents	$ 60000	$ 38000
Inventory	$30000	$28000
Total assets	450000	380000
Cash flow from operations	$4500000	$3390000
Dividends	$340000	$320000
Capital expenditures	$2000000	$1800000

Which of the following would result from a vertical analysis of Bloom's cash and cash equivalents?

	1.	Cash and cash equivalents are 13.3 per cent of total assets in 2017
	2.	Cash and cash equivalents increased $60,000 in 2017
	3.	Cash and cash equivalents increased by 36.7% in 2017
	4.	Cash and cash equivalents are 10 per cent of total assets in 2017

Sarbanes-Oxley Act requires companies to:

	1.	include an annual report in their internal control report
	2.	include a petty cash summary in their annual report
	3.	include a bank reconciliation in their annual report
	4.	include an internal control report in their annual report