Wildhorse Retail Shop allows customers to use debit and bank credit cards as well as cash for purchases of merchandise. The company does not accept personal cheques. Wildhorses bank charges $1.45 for every debit card transaction and 3% for bank credit card transactions. On July 1, the company established a petty cash fund. Before it created the petty cash fund, cash was taken from the cash register whenever someone needed cash to pay for a small expense. The following transactions happened in July:

July 1		Established the petty cash fund by cashing a cheque for $220.
8		Total sales for the week were $35,000. Customers paid for these purchases as follows: $12,000 in cash, $10,000 on debit cards (120 transactions), and the balance using bank credit cards.
8		Replenished the petty cash fund. On this date, the fund consisted of $64 in cash and the following petty cash receipts:

Freight out		$50
Supplies		25
Advertising in local paper		34
Personal withdrawal by owner, R. Wildhorse		43

15		Total sales for the week were $31,415. Customers paid for these purchases as follows: $11,415 in cash, $11,000 on debit cards (140 transactions), and the balance using bank credit cards.
25		Replenished the petty cash fund and decreased the balance to $181. On this date, the fund consisted of $50 in cash and the following petty cash receipts:

Postage		$47
Advertising in local newspaper		55
Supplies		59

(a) Record the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275.)