Cactus Restoration Company completed the following selected transactions during May 2016:

Oct. 1. Established a petty cash fund of $750.

12. The cash sales for the day, according to the cash register records, totaled $12,440

The actual cash received from cash sales was $12,465.

31. Petty cash on hand was $157. Replenished the petty cash fund for the following disbursements, each evidenced by a petty cash receipt:

Oct. 3. Store supplies, $390.

7. Express charges on merchandise sold, $35 (Delivery Expense).

9. Office supplies, $16.

13. Office supplies, $22.

19. Postage stamps, $12 (Office Supplies).

21. Repair to office file cabinet lock, $15 (Miscellaneous Administrative Expense).

22. Postage due on special delivery letter, $27 (Miscellaneous Administrative Expense).

24. Express charges on merchandise sold, $55 (Delivery Expense).

30. Office supplies, $6.

Oct. 31. The cash sales for the day, according to the cash register records, totaled $18,820.

The actual cash received from cash sales was $18,780.

31. Decreased the petty cash fund by $100.

Instructions

Journalize the transactions.