Samis Composting established a petty cash fund of $160 on February 1, 2015. On February 28, 2015,

Question:

Sami’s Composting established a petty cash fund of $160 on February 1, 2015. On February 28, 2015, the petty cash on hand was $31.80. The following receipts were found in the cash box:
Feb. 1. Office supplies, $11.52.
4. Inventory, $64.96.
19. IOU from Ken Doe, $10.
20. Inventory, $28.18.
28. The company decided to close the petty cash fund.
Instructions
Journalize the necessary entries.