Avalanche Company completed the following selected transactions during April 2008:

Apr. 1. Established a petty cash fund of $900.

4. The cash sales for the day, according to the cash register records, totaled $12,099.69. The actual cash received from cash sales was $12,115.42.

30. Petty cash on hand was $118.40. Replenished the petty cash fund for the following disbursements, each evidenced by a petty cash receipt:

April 4. Store supplies, $62.18.

9. Express charges on merchandise purchased, $116.30 (Merchandise Inventory).

12. Office supplies, $42.80.

15. Office supplies, $119.82.

19. Postage stamps, $78.00 (Office Supplies).

20. Repair to fax, $205.00 (Miscellaneous Administrative Expense).

21. Repair to office door lock, $51.50 (Miscellaneous Administrative Expense).

22. Postage due on special delivery letter, $24.10 (Miscellaneous Administrative Expense).

27. Express charges on merchandise purchased, $75.40 (Merchandise Inventory).

30. The cash sales for the day, according to the cash register records, totaled $13,800.60. The actual cash received from cash sales was $13,774.90.

30. Decreased the petty cash fund by $100.

Instructions

Journalize the transactions.