Question 4 (5 points) Listen Question 4: Petty Cash - 5 Marks On January 1, 2021, Astro Inc. established a $300 petty cash fund. Astro uses perpetual inventory system. At the end of the month, the fund contained $55 in cash, as well as receipts for these transactions: $60 for office supplies; $40 for shipping charges for inventory purchased from supplier $25 for postage $75 for delivery charges for merchandise sold $40 for cleaning supplies. REQUIRED: Prepare journal entries (without explanations) to: A. establish the fund. (1.5 mark) B. reimburse the fund on January 28. (2 marks) C. decrease the fund to $200 on February 1. (1.5 mark) MacBook Pro Question 5 (10 points) Listen Question 5. Below is the year-end adjusted trial balance for Lucie Accounting, Prepare a Classified Balance Sheet for December 31, 2020 Credit $1,200 Lucie Accounting Trial Balance For Year Ended December 31, 2020 Account Debit Cash $8,000 Accounts receivable 2,200 Office supplies 700 Prepaid insurance 1,100 Long term note receivable 3,00 Land 50,000 Equipment 15,000 Accumulated depreciation, Equipment Building 150,000 Accumulated depreciation, Building Customer list 900 Notes payable* Unearned accounting fees earned Salaries payable Lucie Majeau, capital** Lucie Majeau, withdrawals 5,000 Accounting fees earned 500 Depreciation expense, Building 600 Depreciation expense, Equipment Insurance expense 100 Rent expense 1,100 1,500 11,000 3,000 7,000 10,000 211,400 MacBook Pro 1,100 3,00 50,000 15,000 $1,200 150,000 1,500 900 Prepaid insurance Long term note receivable Land Equipment Accumulated depreciation Equipment Building Accumulated depreciation, Building Customer list Notes payable Unearned accounting fees earned Salaries payable Lucie Majeau, capital** Lucie Majeau, withdrawals Accounting fees earned Depreciation expense, Building Depreciation expense, Equipment Insurance expense Rent expense Office supplies expense Repairs expense Telephone expense Totals 11,000 3,000 7,000 10,000 5,000 211,400 500 600 100 1,100 900 5,000 1,000 $245,100 $245,100 * The current portion of the note payable due this year is $3,000 **$5,000 was invested by Lucie Majeau during the year $202,200 Profit for the year was