Hallihan Company completed the following selected transactions during June 2010.
June 1. Established a petty cash fund of $500.
12. The cash sales for the day, according to the cash register records, totaled $13,115. The actual cash received from cash sales was $13,129.
30. Petty cash on hand was $38. Replenished the petty cash fund for the following disbursements, each evidenced by a petty cash receipt:
June 2. Store supplies, $55.
10. Express charges on merchandise purchased, $80 (Merchandise Inventory).
14. Office supplies, $35.
15. Office supplies, $40.
18. Postage stamps, $42 (Office Supplies).
20. Repair to fax, $100 (Miscellaneous Administrative Expense).
21. Repair to office door lock, $35 (Miscellaneous Administrative Expense).
22. Postage due on special delivery letter, $27 (Miscellaneous Administrative Expense).
28. Express charges on merchandise purchased, $40 (Merchandise Inventory).
30. The cash sales for the day, according to the cash register records, totaled $16,850. The actual cash received from cash sales was $16,833.
30. Increased the petty cash fund by $125.
Journalize the transactions.
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