Date General Journal Debit Credit

1-May Petty cash $250.00

cash $250.00

15-May Janitorial services $78.00

Miscellaneous expense $63.68
Postage expense $43.50
Advertising expense $57.15
Cash over and short $3.48
Cash $238.85

16-May Petty cash $200.00

Cash $200.00

31-May Postage expense $48.36

Mileage expanse $38.50
Delivery expens $39.75
Cash over and short $30.00
Cash $156.61
cash $50.00
Petty cash $50.00
$898.94 $898.94
2) Date Petty Cash Payment Report Debit Credit
Delivery Expenses
23-Feb Delivery of customers merchandise $18
Mileage Expenses
14-Feb Reimbursement for milieage $58
Postage Expenses
12-Feb Express delivery of contract $9.95
27-Feb Purchased postage stamps $64 $73.95
Merchandise Inventory
9-Feb COD charges on purchases $22.50
25-Feb COD charges on purchases $15.10 $37.60
Office supplies expense
5-Feb Purchased paper of copier $10.13
20-Feb Purchased stationery $77.76 $87.89
Total $275.44

Date General Journal Debit Credit

1) 2-Feb Petty Cash $300
Cash $300

3) 28-Feb Office Supplies $87.89 Remain in cash box

Merchandise Inventory $37.60 $21.23
Postage Expenses $73.95
Mileage Expenses $58.00
Delivery Expenses $18
Cash short and over $3.33
Cash $278.77

28-Feb Petty Cash $100

Cash $100
Remain in cash box
Bank statement Balance $28,020 Book Balance

Add Add
Deposit of July 31 $10,152 Proceeds of not less collecction
$38,172
Deduct Deduct
Check no 3031 $1,380 NSF check including fee
Check no 3065 $336 Service charge
Check no 3069 $2,148 $3,864 Error( Check 3056)(1250-1230)
Adjusted Bank Balance $34,308 Adjusted Bank Balance

Date General Journal Debit Credit

31-Jul Rent Expense $20
Cash $20

31-Jul Cash $8,955

Collection Expense $45
Not Receivable $9,000

31-Jul Accounts Receivable- Jim Shaw $805

Cash $805

31-Jul Miscellaneous Expanse $15

Cash $15
Book Balance $26,193

Add
Proceeds of not less collecction charge (9000-45) $8,955
$35,148
Deduct
NSF check including fee $805
Service charge $15
Error( Check 3056)(1250-1230) $20 $840
Adjusted Bank Balance $34,308