Question

The petty cash fund of Western Glass company contained thefollowing items on November 30, 2013

Currency andcoins                     $23

Receipts for the following expenditures:

     DeliveryCharges                              $42

     OfficeSupplies                                  50

     Restaurant receipt forentertaining     110                  202

An I.O.U. from employee                                                 25

                  Total                                                $250

the petty cash found was established on november 1, 2013, with atransfer of $250 from cash the petty cash account.

Prepare journal entires to:

1. estabish the petty cash account and

2. replenish the fund at the end of November