EXERCISE 82 Instructions: In the general journal provided below, prepare the entries to record the following transactions: (1) Established a petty cash fund of $400. (2) Replenished the fund, based on the following summary of petty cash receipts. (The amount of cash in the fund is now $128.34.) Office supplies, $80.25 Miscellanecus selling expense, $115.33 Miscellaneous administrative expense, $78.05 JOURNAL PAGE PROELEM B.1 On Soptember 30 of the eurrent yaw, Dumont Col's checkbook showed a balance of 57.540 , and the bere raisment shoved a bulance of 58.510 A comparison of the bank starement and Dumpets recerds ns of Septembe: 30 revealed the following (c) A deposit of 31,200 , mailed to the bunk by Dumont on Septamber 29 , was not included in the bank statemant of Sagtembec 30 (b) The following chocks were outitanding Chock No. 255 for $325, Check No. 280 for $100, Check No, 205 for $700 (c) Chock No, 289 in payment of a voucher had been writton for $140 and had been rocorded st that emountby tha bank. Howavar, Oumont had recordad It in the checkregister as $410. (d) A check for 5910 recoivod from a customer was degosited in the bank. The bank recorded it at the correct amount, but Dumont racorded in at $190 (b) Included with the bank statament was a credit memorandum for STe0. representing the proceeds of a $700 nots recalvable left at the bank for collection. This had not been resorded on Dumpnt's books. (f) included with the bank statement was a dabit memorendum for $25 for service charges that had not been recorded on Dumont's books Instruotions: (1) Complete the bank reconciliation beiow. (2) In the general joumal on the following page, prepare the entry of entries that Dumont should make as a result of the bonk reconciliation. axna2 for