On June 1 French company has decided to initiate a petty cash fund in the amount of $800.

Prepare journal entries for the following transactions:

A. On June 5, the petty cash fund needed replenishment, and the following are the receipts: Auto Expense

$37, Supplies $124, Postage Expense $270, Repairs and Maintenance Expense $168, Miscellaneous Expense $149. The cash on hand at this time was $48.

B. On June 14, the petty cash fund needed replenishment, and the following are the receipts: Auto Expense $18, Supplies $175, Postage Expense $50, Repairs and Maintenance Expense $269, Miscellaneous Expense $59. The cash on hand at this time was $220.

C. On June 23, the petty cash fund needed replenishment, and the following are the receipts: Auto Expense $251, Supplies $88, Postage Expense $63, Repairs and Maintenance Expense $182, Miscellaneous Expense $203. The cash on hand at this time was $20.

D. On June 29, the company determined that the petty cash fund needed to be increased to $1,000.

E. On June 30, the petty cash fund needed replenishment, as it was month end. The following are the receipts: Auto Expense $18, Supplies $175, Postage Expense $50, Repairs and Maintenance Expense

$269, Miscellaneous Expense $59. The cash on hand at this time was $437.