yoming Restoration Company completed the following selected transactions during July 20Y1: July 1. Established a petty cash fund of $1,200. 12. The cash sales for the day, according to the cash register records, totaled $8,356. The actual cash received from cash sales was $8,389. 31. Petty cash on hand was $217. Replenished the petty cash fund for the following disbursements, each evidenced by a petty cash receipt: July 3. Store supplies, \$510. 7. Express charges on merchandise sold, $90 (Delivery Expense). 9. Office supplios, $30. 13. Otfice supplies, \$35. 19. Postage stamps, $50 (Olfice Supplies). 21. Repair to office file cabinet lock, $60 (Miscellaneous Administrative Expense). 22. Postage due on special delivery lotter, $28 (Miscellaneous Administrative Expense). 24. Express charges on merchandise sold, \$135 (Delivery Expense). 30. Ottice supplies, $25. July 31. The cash sales for the day, according to the cash register records, totaled $10,289. The actual cash received from cash sales was $10,275. 31. Decreased the petty cash fund by $100. Required: Joumalize the transactions. Chart of Accounts Chart of Accounts \begin{tabular}{ll} 141 Merchandise Inventory & 515 Credit Card Expense \\ 145 Office Supplies & 516 Cash Short and Over \\ 146 Store Supplies & 520 Salaries Expense \\ 151 Prepaid Insurance & 531 Advertising Expense \\ 181 Land & 532 Delivery Expense \\ 191 Office Equipment & 533 Insurance Expense \\ 192 Accumulated Depreciation-Office Equipment & 534 Office Supplies Expense \\ 193 Store Equipment & 535 Rent Expense \\ 194 Accumulated Depreciation-Store Equipment & 536 Repairs Expense \\ \hline LIABILITIES & 537 Selling Expenses \\ 210 Accounts Payable & 538 Store Supplies Expense \\ 221 Notes Payable & 561 Depreciation Expense-Office Equipment \\ 222 Interest Payable & 562 Depreciation Expense-Store Equipment \\ 231 Salaries Payable & 591 Miscellaneous Administrative Expense \\ 241 Sales Tax Payable & 592 Miscellaneous Selling Expense \\ \end{tabular} EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends General Joumal Journalize the transactions. Gonoral Joumal instructions