Cedar Springs Company completed the following selected transactions during November 2012:

Nov. 1. Established a petty cash fund of $850.

12. The cash sales for the day, according to the cash register records, totaled $16,100. The actual cash received from cash sales was $16,175.

30. Petty cash on hand was $70. Replenished the petty cash fund for the following disbursements, each evidenced by a petty cash receipt:

Nov. 2. Store supplies, $100.

10. Express charges on merchandise purchased, $260 (Merchandise Inventory).

14. Office supplies, $125.

15. Office supplies, $80.

18. Postage stamps, $70 (Office Supplies).

20. Repair to fax, $35 (Miscellaneous Administrative Expense).

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

22. Postage due on special delivery letter, $40 (Miscellaneous Administrative Expense).

28. Express charges on merchandise purchased, $40 (Merchandise Inventory).

30. The cash sales for the day, according to the cash register records, totaled $19,415. The actual cash received from cash sales was $19,350.

30. Increased the petty cash fund by $150.

Instructions

Journalize the transactions.