S8-5 Journalizing petty cash Learning Objective 4 Prepare the journal entries for the following petty cash transactions of Pawnee Gaming Supplies: S8-8 Preparing a bank reconciliation Learning Objective 5 The Cash account of Safety Security Systems reported a balance of $2,450 at December 31,2016 . There were outstanding checks totaling $1,700 and a December 31 deposit in transit of $300. The bank statement, which came from Park Cities Bank, listed the December 31 balance of $4,460. Included in the bank balance was a collection of $620 on account from Brendan Ballou, a Safety customer who pays the bank directly. The bank statement also shows a \$20 service charge and \$10 of interest revenue that Safety earned on its bank balance. Prepare Safety's bank reconciliation at December 31. Note: Short Exercise S8-8 must be completed before attempting Short Exercise S8-9. S8-9 Recording transactions from a bank reconciliation Learning Objective 5 Review your results from preparing Safety Security Systems's bank reconciliation in Short Exercise S8-8. Journalize the company's transactions that arise from the bank reconciliation. Include an explanation with each entry. S8-10 Computing the cash ratio Learning Objective 6 Super Banners reported the following figures in its financial statements: Compute the cash ratio for Super Banners