On September 1, Anders Properties establishes a petty cash fund for $200. On September 30, the fund's custodian prepares a report showing $130 in cash remaining and receipts of $12 for miscellaneous items, $20 for postage, and $35 for supplies. The custodian presents the report to the company accountant, who replenishes the fund.
Required
Prepare all necessary journal entries for the month of September.