Question

Linda Company had the following petty cash transaction during January 2016:

Jan. 1 Established a petty cash fund of $200

    12 Reimbursed the fund for the following expenses:

            Supplies expense       $65.00

            Postage expense         45.00

            Miscellaneous expenses 25.00

        Petty cash on hand prior to reimbursement was $68.00

    28 Reimbursed the fund for the following expenses:

            Supplies expense       $75.00

            Miscellaneous expenses 35.00

      Petty cash on hand prior to reimbursement was $86.00

    31 Reduced the amount of the fund to $150.00

Required: Prepare the journal entries for the above January petty cash

             fund transactions.