Sadie Equestrian Services established a petty cash fund in the amount of $500 on June 1, 2013. On June 30, a review of the petty cash vouchers showed disbursements for the following:

Stamps $75
Cab Fare for Ms. Sadie to attend meeting downtown $27
Dinner for employees working overtime $179
Messenger Costs for delivering legal documents $44
Advance to salesperson for attending networking event $25
Purchase of emergency office supplies $54.

The Petty cash fund had a remaining cash balance of $90.The proprietor, Ms.Sadie also decided to increase the size of the Petty Cash fund to $650.

Journalize the following:

a)  Transaction to establish Petty Cash Fund

Journal

Date	Description	Debit	Credit
June 1	CashCash Over and ShortDelivery ExpenseMeals ExpenseOffice Supplies ExpensePetty CashPostage ExpenseSelling ExpenseTransportation Expense
June 1	CashCash Over and ShortDelivery ExpenseMeals ExpenseOffice Supplies ExpensePetty CashPostage ExpenseSelling ExpenseTransportation Expense

b)  Transaction to replenish Petty Cash Fund on June 30

Journal

Date	Description	Debit	Credit
June 30	CashCash Over and ShortDelivery ExpenseMeals ExpenseOffice Supplies ExpensePetty CashPostage ExpenseSelling ExpenseTransportation Expense
June 30	CashCash Over and ShortDelivery ExpenseMeals ExpenseOffice Supplies ExpensePetty CashPostage ExpenseSelling ExpenseTransportation Expense
June 30	CashCash Over and ShortDelivery ExpenseMeals ExpenseOffice Supplies ExpensePetty CashPostage ExpenseSelling ExpenseTransportation Expense
June 30	CashCash Over and ShortDelivery ExpenseMeals ExpenseOffice Supplies ExpensePetty CashPostage ExpenseSelling ExpenseTransportation Expense
June 30	CashCash Over and ShortDelivery ExpenseMeals ExpenseOffice Supplies ExpensePetty CashPostage ExpenseSelling ExpenseTransportation Expense
June 30	CashCash Over and ShortDelivery ExpenseMeals ExpenseOffice Supplies ExpensePetty CashPostage ExpenseSelling ExpenseTransportation Expense
June 30	CashCash Over and ShortDelivery ExpenseMeals ExpenseOffice Supplies ExpensePetty CashPostage ExpenseSelling ExpenseTransportation Expense
June 30	CashCash Over and ShortDelivery ExpenseMeals ExpenseOffice Supplies ExpensePetty CashPostage ExpenseSelling ExpenseTransportation Expense

c)  Transaction to increase the size of the Petty Cash Fund

Journal

Date	Description	Debit	Credit
June 30	CashCash Over and ShortDelivery ExpenseMeals ExpenseOffice Supplies ExpensePetty CashPostage ExpenseSelling ExpenseTransportation Expense
June 30	CashCash Over and ShortDelivery ExpenseMeals ExpenseOffice Supplies ExpensePetty CashPostage ExpenseSelling ExpenseTransportation Expense