T. L. Jones Trucking Services establishes a petty cash fund on April 3 for $500. By the end of April, the fund has a cash balance of $72 and has receipts for the following items:
Utilities ...................................................$125
Pizza delivery (entertainment)........................... 34
Stamps ......................................................49
Plumbing repair services .................................220
Required:
Record the establishment of the petty cash fund on April 3, the expenditures made during the month, and the replenishment of the fund on April 30.