P$9-4$A$.$ From the following, use Problem $9-4$A Worksheet to record the transactions in Gakere Co$.\text{'}$s auxiliary petty cash record and general journal:

Establishing and replenishing petty cash, including handling a cash shortageLO$3,$ LO$4,$ LO$5(40$ min$)$Check FigureCash Replenishment $$115$P$9-4$A$.$ From the following, use Problem $9-4$A Worksheet to record the transactions in Gakere Co$.\text{'}$s auxiliary petty cash record and general journal:

$20$XXOct$\mathrm{.}1$A cheque was drawn $($No$.444)$ payable to Roberta Floss, petty cashier, to establish a $$150$ petty cash fund$\mathrm{.}5$Paid $$24$ for postage stamps, voucher No$.1\mathrm{.}9$Paid $$12$ for delivery charges on goods for resale, voucher No$.2\mathrm{.}12$Paid $$10$ for donation to a mission $($Miscellaneous Expense$),$ voucher No$.3\mathrm{.}15$Paid $$9$ for postage stamps, voucher No$.4\mathrm{.}16$Paid $$18$ for delivery charges on goods for resale, voucher No$.5\mathrm{.}26$Purchased computer supplies from petty cash for $$25,$ voucher No$.6\mathrm{.}29$Paid $$14$ for postage, voucher No$.7\mathrm{.}30$Drew cheque No$.618$ to replenish petty cash and cover a $$3$ shortage.

GAKERE COMPANY

AUXILIARY PETTY CASH RECORD

"Date

$"$ Voucher No$.$ Description Receipts Payments Category of Payment

Postage Expense Delivery Expense Sundry

Account Amount

Totals

Ending Balance

Ending Balance

Replenishment

New Balance

GAKERE COMPANY

GENERAL JOURNAL

PAGE $22$

"Date

$"$ Account Titles and Description Post Ref. Dr$.$ Cr