Picasso Restoration Company completed the following selected transactions during May 2014:

May 1. Established a petty cash fund of $800.

10. The cash sales for the day, according to the cash register records, totaled $3,345.

The actual cash received from cash sales was $3,358.

31. Petty cash on hand was $275. Replenished the petty cash fund for the following disbursements, each evidenced by a petty cash receipt:

May 3. Store supplies, $290.

7. Express charges on merchandise sold, $70 (Delivery Expense).

9. Office supplies, $12.

13. Office supplies, $25.

19. Postage stamps, $18 (Office Supplies).

21. Repair to office file cabinet lock, $20 (Miscellaneous Administrative Expense).

May 22. Postage due on special delivery letter $16 (Miscellaneous Administrative Expense).

24. Express charges on merchandise sold, $40 (Delivery Expense).

30. Office supplies, $10.

May 31. The cash sales for the day, according to the cash register records, totaled $6,155.

The actual cash received from cash sales was $6,125.

31. Decreased the petty cash fund by $50.

Instructions

Journalize the transactions.