Picasso Restoration Company completed the following selected transactions during August 2012:
Aug. 1 Established a petty cash fund of $750
10. The Cash Sales for the day, according to the cash register records, totaled $9780. The actual cash received from cash sales was $9800.
31 Petty Cash on Hand was $240. Replenished the petty cash fund for the following disbursements, each evidenced by a petty cash receipt:
Aug. 3 Store Supplies, $251
Aug 7 Express charges on merchandise sold, $60 (delivery expense)
Aug 9 Office Supplies, $20
Aug. 13 Office Supplies, $30
Aug. 19 Postage Stamps, $11 (Office Supplies)
Aug. 21 Repair to office file cabinet lock, $40 (Misc. Administrative Expense)
Aug. 22 Postage due on special delivery letter, $18 (Misc. Admin. Expense)
Aug. 24 Express charges on merchandise sold, $50 (Delivery Expense)
Aug. 30 Office Supplies, $15
Aug. 31 The cash sales for the day, according to the cash register records, totaled $11,200. The actual cash received from cash sales was $11,130
Aug. 31 Decreased the petty cash fund by $100
Requirement: Journalize the transactions
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