Karl Company uses a voucher system along with a petty cash fund. Record each of the following entries in general journal form. Assume that Karl Company records all vouchers at gross.
201X
July 7 Purchased $750 of merchandise on account from Grace Company; voucher no. 145 was prepared; terms 2/10, n/30.
11 Voucher no. 146 was prepared to establish petty cash for $110.
13 Issued check no. 61 in payment of voucher no. 145.
18 Check no. 62 was issued to pay voucher no. 146.
27 Voucher no. 147 was prepared to replenish the petty cash fund from the following receipts: supplies, $19; delivery, $27.