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Question - The petty cash fund was established on June 12, 2019 in the amount of $250. Expenditures from the fund by the custodian as of June 30, 2019, were evidenced by approved receipts for the following.
Advertising Expense $19.60
Delivery Expense $51.98
Maintenance Expense $37.51
Miscellaneous Expense $14.07
Postage Expense $26.79
Supplies Expense $58.05
On June 30, 2019, the petty cash fund was replenished and increased to $280; currency and coin in the fund at that time totaled $40.50.
a) Record the journal entry on June 12 to establish the petty cash fund.
b) Record on the journal entry on June 30 to replenish the petty cash fund.
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