Record the journal entry to establish the petty cash fund

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Question - Spector Enterprises needs to establish a petty cash fund to pay for incidental expenses to be paid out for things such as expense reimbursements to delivery drivers. The owner decides that an opening balance of $150 would be appropriate. During the first month, the following expenses were incurred:

Date Item Amount

May 2 Parking costs $5.25

May 7 Note paper $17.85

May 8 Stamps $12.75

May 13 Home Depot - door repairs $43.65

May 21 Parking costs $7.95

May 27 Copy paper $57.63

At the end, there was $3.30 remaining in the petty cash fund. But while replenishing the petty cash fund, Spector Enterprises wishes to increase it to $200.

Required -

a) Record the journal entry to establish the petty cash fund?

b) Prepare proper petty cash report for the month, grouping the expenses under the following headings: Delivery Expense, Advertising Expense, Office supplies and Maintenance.

c) Prepare the journal entry to record the results of the report from part b) and to show the replenishment and increase of the fund.

Reference no: EM132815449

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