$8/24$ Check No$.546$

$8/28$ NSF$-$Jill Jackson

$8/31$ Service Charge

$\frac{8}{31}$ACH

$(200\mathrm{.}12)2,721\mathrm{.}51$

$(124\mathrm{.}50)2,597\mathrm{.}01$

$(15\mathrm{.}00)2,582\mathrm{.}01$

$350\mathrm{.}00,2,932\mathrm{.}01$

Balance $8/31$ $$2,932\mathrm{.}01$

On March $1,20$Y$5,$ Tiger's Honey creates a $$750$ petty cash fund to pay for small

expenses. At the end of the month, the petty cash receipts included payments for: office

supplies, $$225$; plumbing repair $($record as a maintenance expense$),$ $$190$; and shipping

expenses, $$60.$ The petty cash fund had $$265$ on hand at the end of the month. Prepare

the journal entries to establish the fund and replenish the fund at the end of the month,

recording any shortage or overage in the account.