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

July 1.	Established a petty cash fund of $730.
12.	The cash sales for the day, according to the cash register records, totaled $12,146. The actual cash received from cash sales was $12,171.
31.	Petty cash on hand was $133. Replenished the petty cash fund for the following disbursements, each evidenced by a petty cash receipt:

July 3.	Store supplies, $392.
7.	Express charges on merchandise sold, $31 (Delivery Expense).
9.	Office supplies, $19.
13.	Office supplies, $20.
19.	Postage stamps, $14 (Office Supplies).
21.	Repair to office file cabinet lock, $13 (Miscellaneous Administrative Expense).
22.	Postage due on special delivery letter, $30 (Miscellaneous Administrative Expense).
24.	Express charges on merchandise sold, $51 (Delivery Expense).
30.	Office supplies, $7.

July 31.	The cash sales for the day, according to the cash register records, totaled $18,539. The actual cash received from cash sales was $18,503.
31.	Decreased the petty cash fund by $90.

Journalize the transactions. Refer to the Chart of Accounts for exact wording of account titles.

CHART OF ACCOUNTS

Wyoming Restoration Company

General Ledger

ASSETS

110 Cash

111 Petty Cash

120 Accounts Receivable

131 Notes Receivable

132 Interest Receivable

141 Merchandise Inventory

145 Office Supplies

146 Store Supplies

151 Prepaid Insurance

181 Land

191 Office Equipment

192 Accumulated Depreciation-Office Equipment

193 Store Equipment

194 Accumulated Depreciation-Store Equipment

LIABILITIES

210 Accounts Payable

221 Notes Payable

222 Interest Payable

231 Salaries Payable

241 Sales Tax Payable

EQUITY

310 Common Stock

311 Retained Earnings

312 Dividends

313 Income Summary

REVENUE

410 Sales

610 Interest Revenue

EXPENSES

510 Cost of Merchandise Sold

515 Credit Card Expense

516 Cash Short and Over

520 Salaries Expense

531 Advertising Expense

532 Delivery Expense

533 Insurance Expense

534 Office Supplies Expense

535 Rent Expense

536 Repairs Expense

537 Selling Expenses

538 Store Supplies Expense

561 Depreciation Expense-Office Equipment

562 Depreciation Expense-Store Equipment

591 Miscellaneous Administrative Expense

592 Miscellaneous Selling Expense

710 Interest Expense

Journalize the transactions. Refer to the Chart of Accounts for exact wording of account titles.

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JOURNAL

ACCOUNTING EQUATION

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