From the following in 201X record the transactions in Burban

From the following in 201X, record the transactions in Burbank’s auxiliary petty cash record and general journal as needed:

Oct. 1 A check was drawn (no. 444) payable to Eileen Cooper, petty cashier, to establish a $200 petty cash fund.

Oct. 5 Paid $20 for postage stamps, voucher no. 1.

Oct. 9 Paid $11 for delivery charges on goods for resale, voucher no. 2.

Oct. 12 Paid $16 for donation to a church (miscellaneous expense), voucher no. 3.

Oct. 14 Paid $10 for postage stamps, voucher no. 4.

Oct. 17 Paid $20 for delivery charges on goods for resale, voucher no. 5.

Oct. 27 Purchased computer supplies from petty cash for $25, voucher no. 6.

Oct. 28 Paid $13 for postage, voucher no. 7.

Oct. 29 Drew check no. 715 to replenish petty cash and a $5 shortage.

Solution

Burbank Auxilliary Petty Cash Record Date Voucher No. Description Receipts Payments Account Debited Postage expense Delivery expense Other Accounts Amount Oct. 1 Establishment of fund 200 5 1 Postage 20 20 9 2 Delivery charges 11 11 12 3 Donation 16 Miscellaneous expense 16 14 4 Postage 10 10 17 5 Delivery charges 20 20 27 6 Computer supplies 25 Computer supplies 25 28 7 Postage 13 13 29 Sub-totals $ 200 115 43 31 41 Cash shortage 5 Cash short and over 5 Totals $ 200 120 43 31 46 Ending fund balance 80 200 200 29 Ending fund balance 80 29 Replenishment of fund 120 Fund balance (new) 200 200 Date General Journal Debit Credit Oct. 1, 201X Petty cash 200 Cash 200 (To record establishment of petty cash fund) Oct. 29, 201X Postage expense 43 Delivery expense 31 Miscellaneous expenses 16 Computer supplies 25 Cash short and over 5 Cash 120 (To record replenishment of petty cash fund)