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 supplies, $30.
13.	Office supplies, $35.
19.	Postage stamps, $50 (Office Supplies).
21.	Repair to office file cabinet lock, $60 (Miscellaneous Administrative Expense).
22.	Postage due on special delivery letter, $28 (Miscellaneous Administrative Expense).
24.	Express charges on merchandise sold, $135 (Delivery Expense).
30.	Office 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:
	Journalize the transactions.